France tax changes for 2026

Data sources

Both years' rules are read from datasets that record where each figure came from and when it applies. 2026 took effect on 1 January 2026.

1. France: cotisations salariales, CSG and CRDS, and the 2026 income tax barème

   Service-Public, Bareme de l impot sur le revenu 2026 (F1419); BOFiP ACTU-2026-00022, indexation du bareme, loi n 2026-103 du 19 fevrier 2026; BOFiP BOI-IR-LIQ-20-20-20, plafonnement du quotient familial; BOFiP BOI-IR-LIQ-20-20-30, decote; Service-Public, frais professionnels: deduction forfaitaire ou frais reels (F1989); URSSAF, plafond annuel de la securite sociale; AGIRC-ARRCO, cotisations au regime en 2026; Legifrance, article 1657 CGI (regles d arrondi).

   Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.

   Income tax is the bareme for 2026 as indexed by 0.9% by the loi de finances pour 2026 (loi n 2026-103 du 19 fevrier 2026, article 4). The PASS is 48,060 euro. Contribution rates are the 2026 figures for the regime general. The engine computes the annual income tax liability rather than the monthly prelevement a la source, because the withholding rate is set by the tax authority from a previous return and cannot be derived from a salary alone; the annual figure is what the year settles to. Not modelled: the prelevement a la source rate grids, which changed on 1 May 2026 and differ again for the overseas departments; frais reels in place of the 10% abatement; the contribution exceptionnelle and the contribution differentielle sur les hauts revenus, both of which are assessed annually rather than withheld and start above 250,000 euro of reference income; the reduction generale degressive on employer contributions, so the employer cost shown is the full rate; and the prevoyance and retraite supplementaire schemes, whose rates are set employer by employer. Complementary health cover is a user input rather than a rate, because the law requires the employer to offer and half-fund a scheme but sets no rate; the employee share is deducted from pay and, since 2014, is not deductible from taxable income, which is how it is treated here. Sources disagreed on the 10% abatement floor and ceiling: 495 and 14,171 euro circulate widely but are the 2023 figures, and 509 and 14,555 are the ones for 2025 income taxed in 2026.

   How we checked these figures

   No French authority publishes a gross-to-net table; impots.gouv.fr and URSSAF publish interactive simulators instead. The bareme is pinned to the worked example on service-public.gouv.fr, which takes 30,000 euro of net taxable income at one part to 2,103.99 euro of tax, with the full 11% bracket worth exactly 1,977.69. The decote parameters are cross-checked against their own algebraic break-even points, 897 / 0.4525 = 1,982 and 1,483 / 0.4525 = 3,277, both of which the published ceilings match. Contribution rates could not be read from urssaf.fr, which refused connections, so AGIRC-ARRCO rates come from the federation's own schedule and the social security rates from LegiSocial's reproduction of the 2026 URSSAF table; they are unchanged from 2025 in every source consulted. The annual SMIC of 21,876 euro (12.02 euro an hour at 1 January 2026, times 151.67 hours, times 12) sets the 2.5 SMIC threshold for the employer health rate; it was corrected on 2026-10-19 from 17,094, which is Spain's minimum wage.

2. France: cotisations salariales, CSG and CRDS, and the 2025 income tax barème

   BOFiP BOI-IR-LIQ-20-10-20250414, bareme (loi n 2025-127 du 14 fevrier 2025, article 2); BOFiP BOI-IR-LIQ-20-20-20-20250414, plafonnement du quotient familial; DGFiP, Brochure pratique impot sur le revenu 2025: calcul de l impot; Service-Public, Bareme de l impot sur le revenu (F1419); Service-Public, frais professionnels: deduction forfaitaire ou frais reels (F1989); URSSAF, plafond annuel de la securite sociale; AGIRC-ARRCO, ChiffrAA 2025 (contribution rates and ceilings); Legifrance, article 1657 CGI (regles d arrondi).

   Effective 1 January 2025 to 31 December 2025. Retrieved 19 October 2026. Past its effective period.

   Income tax is the bareme of the loi de finances pour 2025 (loi n 2025-127 du 14 fevrier 2025), indexed by 1.8%, with the 10% abatement floor and ceiling of 504 and 14,426 euro that go with it. The PASS is 47,100 euro and the SMIC 21,622 euro a year (11.88 euro an hour from 1 November 2024, unchanged through 2025). Contribution rates are the 2025 figures for the regime general, the same rates as 2026; the employer unemployment rate fell from 4.05% to 4% on 1 May 2025 and the later rate is recorded. The engine computes the annual income tax liability rather than the monthly prelevement a la source. Not modelled: the withholding rate grids; frais reels; the contribution exceptionnelle and the new contribution differentielle sur les hauts revenus; the reduction generale on employer contributions; and the prevoyance and retraite supplementaire schemes. Complementary health cover is a user input.

   How we checked these figures

   The bareme is the one BOFiP publishes for the loi de finances pour 2025, which the loi de finances pour 2026 then indexed by 0.9%: brackets at 11,497, 29,315, 83,823 and 180,294 euro, the quotient cap of 1,791 euro per half part, 4,224 euro for a single parent's first child, and the decote of 889 and 1,470 euro with ceilings of 1,964 and 3,249 euro, as the DGFiP's 2025 brochure states them (889 / 0.4525 and 1,470 / 0.4525, rounded up).