France Tax Tables 2023 - 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 2023. These tax tables are used for the France income tax calculator and associated tax and payroll calculators published on iCalculator™ FR
2023 Tax Tables [Quick Links]
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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 2023.
France Income Tax Tables in 2023: Income Tax Rates and Thresholds (Annual)
France Residents Income Tax Tables in : Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from € 0.000.00 | to | € 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 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 is 49% (45% + 4%).
France Non-Residents Income Tax Tables in : Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 30% | Flat rate on all taxable income |
Employee Social Security in France
France Employee Social Security Rates and Thresholds in | 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 |
Employer Social Security in France
France Employer Social Security Rates and Thresholds in | 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 |
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.