France Salary Calculator 2026
Gross-to-net salary calculator for France. For employees.
Sourced from official government publications
Tax rules last verified
Built by SalaryCalc team
How salary tax works in France in 2026
This calculator models 5 tax regimes for France — 2 for employed staff and 3 for freelancers and company owners. All amounts are calculated in EUR and can be displayed in another currency at current exchange rates. Each regime below lists the rates, thresholds and contributions the calculator applies; select one above to see it worked through on your own figure.
Employment income
Standard Employee (Salarié)
Standard French employment. Cotisations salariales (vieillesse, AGIRC-ARRCO, CEG, CET, CSG/CRDS) on gross, then progressive IR (0/11/30/41/45%) on revenu net imposable after the 10% déduction forfaitaire (min €509, max €14 555 in 2026). Brackets +0.9% inflation indexed under LOI n° 2026-103.
- IR: 0/11/30/41/45%
- PASS 2026: €48 060/year
- AGIRC-ARRCO T1 3.15% / T2 8.64%
- CSG/CRDS: 9.70% on 98.25% of gross
- Déduction forfaitaire: 10% (min €509 / max €14 555)
Inbound expatriate regime (Régime des Impatriés)
New residents only, employer-specific (CGI art. 155 B)
Inbound-expat regime (CGI art. 155 B). 30% of taxable employment income is exempt from IR for up to 8 years from the start of French tax residency. Cotisations sociales apply on the full gross — the exemption is income-tax-only. Eligibility: hired from outside France; not French tax-resident in any of the 5 prior years; tied to a specific employer/contract (less flexible than ES Beckham).
- 30% IR exemption
- Duration: up to 8 years
- SS unchanged (full gross)
- Employer-specific eligibility
- Not French tax resident in prior 5 years
Quotient familial (parts fiscales) defaults to 1 part (single). Marital-status modelling deferred to a later phase.
Freelance, self-employed and company regimes
Micro-entrepreneur BNC + flat-rate settlement (Auto-entrepreneur BNC + versement libératoire)
Revenue ≤ €83 600. Prior-year RFR ≤ €29 315 per fiscal part (2024 reference for 2026 election).
Auto-entrepreneur BNC services with Versement Libératoire elected (CGI art. 151-0). All deductions are flat percentages of revenue: 25.6% social (BNC non-CIPAV, raised from 24.6% on 1 January 2026) + 0.2% CFP + 2.2% IR libératoire = 28.0% combined effective. No expense deduction. Revenue cap €83 600/year for 2026–2028 (raised from €77 700).
- Social (BNC non-CIPAV): 25.6%
- CFP: 0.2%
- IR libératoire: 2.2% (BNC / activités libérales)
- Combined: 27.5% on revenue
- Revenue cap: €83 600/year
- No expense deduction
Eligibility for VL: prior-year reference fiscal income ≤ €29 315 per fiscal part. Two consecutive years above the revenue cap force exit to Régime Réel BNC from 1 January of the following year.
Micro-entrepreneur BNC (standard) — Auto-entrepreneur BNC
Revenue ≤ €83 600. Progressive IR on 66% of revenue.
Auto-entrepreneur BNC services without Versement Libératoire. Social 25.6% + CFP 0.2% on revenue, then progressive IR on (revenue × 66%) — automatic 34% abattement deemed-cost deduction. Revenue cap €83 600/year (2026–2028). Same cap and same micro-social schedule as the VL variant.
- Social (BNC non-CIPAV): 25.6%
- CFP: 0.2%
- Abattement forfaitaire: 34%
- IR on remaining 66% of revenue
- Revenue cap: €83 600/year
Actual-expense regime (BNC) — Régime Réel / Déclaration Contrôlée
No revenue cap. Mandatory above €83 600 micro cap.
Real-expenses BNC regime — mandatory above the Micro-Entrepreneur cap (€83 600 services), optional below. Profit = revenue − real expenses. Cotisations follow the full URSSAF/SSI schedule on the 2026 assiette unique (profit less a flat 26% abattement): maladie-maternité on a progressive scale, indemnités journalières, retraite de base and complémentaire, invalidité-décès, allocations familiales, CSG/CRDS and CFP. Progressive IR (0/11/30/41/45%) on profit less deductible cotisations. No revenue cap. Mandatory accountant in practice.
- Profit-based
- No revenue cap
- Real expense deduction
- 2026 assiette unique: −26% abattement
- Full URSSAF/SSI cotisation schedule
- IR progressive on (profit − cotisations)
Models the SSI schedule for professions libérales NON réglementées — regulated professions (CNAVPL/CIPAV) have a different schedule and are out of scope. The ACRE first-year exemption is not modelled. EI (Entreprise Individuelle) is taxed identically — same regime in this calculator.
Official sources for France
The rates and thresholds above are taken from impots.gouv.fr and URSSAF — 2026 barème and contribution rates.
Figures are estimates for the 2026 tax year and exclude personal circumstances such as joint filing, dependants, regional surcharges and one-off reliefs unless stated above. See how we calculate and the official sources behind these numbers.
Frequently asked questions
French income tax uses five progressive brackets for 2026: 0% up to €11 600, 11% up to €29 579, 30% up to €84 577, 41% up to €181 917, and 45% above. Before applying brackets, a standard 10% expense deduction is applied to net salary after social contributions (minimum €509, maximum €14 555), reducing the taxable income.
French employees pay approximately 22% of their gross salary in combined social contributions. This covers CSG/CRDS (~9.7%), pension contributions, unemployment insurance, health, and other mandatory schemes. France has among the highest employee social contribution rates in the EU, which contributes to a large gap between gross and net salary.
The combination of 22% employee social contributions (cotisations) and progressive income tax creates a significant gross-to-net gap. For a €60 000/year gross salary, the effective total deduction rate is typically 35–40%. Additionally, employers pay a substantial amount (~45–50% of gross) on top, making France one of the highest total labour cost countries in the EU.
The standard professional expense deduction (déduction forfaitaire pour frais professionnels) automatically reduces your taxable income by 10% of net salary after social contributions. The minimum deduction is €509 and the maximum is €14 555/year. It represents deemed professional expenses (transport, meals, etc.) without requiring individual receipts. Employees with higher actual professional expenses can opt for itemized deductions instead.
France uses a household taxation system (foyer fiscal) with family quotient (quotient familial). Married couples and families with children are taxed on combined household income divided by the number of parts (parts fiscales). This calculator computes tax for a single person with 1 part. Families with children will typically pay significantly less income tax.
For a single employee earning €40 000/year gross, approximate net annual salary is around €26 500–€27 500 (or ~€2 200/month). This includes the ~22% social contributions (~€8 800) and approximately €2 800 in income tax after the 10% expense deduction. Final amounts depend on individual circumstances.