CEZAMFrench withholding tax
2026 scale · checked 01/09/2026 · BOFiPPersonalised, neutral or individual rate.
These rules apply to French payroll and tax only.
Personalised rate: computed by the tax office from your return. Individual rate: the default for couples since September 2025, each on their own income. Neutral rate: read from the grid using pay alone, ignoring family situation.
Show breakdown
| Monthly taxable base | €2,500.00 |
| Default rate read from the grid | 5.3% |
| Tax withheld | − €132.50 |
| Taxable income after withholding | €2,367.50 |
Monthly-basis estimate, using the grids in force for income paid from 1 May 2026. Not covered: weekly, quarterly or hourly pay, January-April 2026 payslips, the top-up owed when the default rate is below your personalised rate, exact payslip rounding. The short-contract allowance applied is the current amount (€766) — for pay issued between January and May 2026 (€748 allowance), the result may differ slightly. An estimate, not tax advice.
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Method
The default rate is read from the grids of article 204 H of the French tax code, in force for income paid from 1 May 2026. A single rate applies to the whole monthly taxable pay: it is not a cumulative-bracket scale like income tax. Three grids exist depending on tax residence: mainland France, Guadeloupe–Réunion–Martinique, French Guiana–Mayotte.
For fixed-term contracts of two months or less, the grid applies after an allowance equal to half the monthly taxable minimum wage — €766 since 1 June 2026. In "my rate" mode, the tool simply applies the rate sent by the tax office to the whole pay.
Limits
The tool only works on a monthly basis: weekly, quarterly or hourly pay requires converting the grid limits, which is not modelled here. The previous grids, in force from January to April 2026, are not included.
The default rate ignores family situation and other income: it is usually higher than the personalised rate. When it is lower, a monthly top-up is owed directly to the tax administration. The exact amount appears on the payslip; this is an estimate, not tax advice.