CEZAMFrench income tax
2026 scale · checked 01/09/2026 · Légifrance & BOFiP2026 brackets, discount, household ratio.
These rules apply to French payroll and tax only.
Show bracket breakdown
| 11% band (on €17,979) | €1,977.69 |
| 30% band (on €421) | €126.30 |
Estimate before tax reductions and credits; excludes high-income surtaxes (CEHR/CDHR), exceptional income, single-parent status, shared custody and specific extra half-shares (disability, veterans…). Only your official tax notice is authoritative.
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How the tax is calculated
The tax is computed on the family quotient: the household’s net taxable income divided by its number of shares — 1 share for a single person, 2 for a married couple or civil union, half a share for each of the first two dependent children, a full share from the third onwards. The progressive 2026 scale (Finance Act of 19 February 2026) is applied bracket by bracket to this quotient, and the result is multiplied by the number of shares.
The benefit granted by extra shares is capped at €1,807 per additional half-share. A discount then lowers the tax of modestly taxed households: €897 for a single person or €1,483 for a couple, minus 45.25% of the gross tax. No amount is rounded during the calculation.
What the estimate does not cover
The result is the scale-based tax, before tax reductions and credits and excluding the high-income surtaxes (CEHR, CDHR). Specific situations — single parents, shared custody, extra half-shares for disability or veterans, exceptional income — are not modelled.
The expected input is the household’s net taxable income, i.e. income after allowances (including the 10% flat deduction on salaries). Only the official tax notice issued by the administration is authoritative.