France's 2026 progressive income tax scale (barème progressif), revalued 0.9% for inflation by the 2026 Finance Act, applies per share (part) of the quotient familial: 0% up to €11,600; 11% from €11,601–€29,579; 30% from €29,580–€84,577; 41% from €84,578–€181,917; and 45% above €181,917. The quotient familial divides household taxable income by a number of shares based on marital status and dependents before applying the scale, then multiplies the result back — reducing the effective marginal rate for larger households.
2026 brackets (per share of quotient familial): 0% to €11,600; 11% to €29,579; 30% to €84,577; 41% to €181,917; 45% above.
Scale revalued 0.9% for inflation under the 2026 Finance Act (LOI n° 2026-103 du 19 février 2026).
Tax is calculated using the quotient familial — taxable income is divided by household 'parts' (shares) before the scale is applied, then the result is multiplied back.
Applies to worldwide income for French tax residents; non-residents are taxed only on French-source income, generally at a minimum rate of 20%/30%.
Steps
Determine household shares (parts) — Based on marital status and number of dependents.
Divide taxable income by shares — Apply the progressive scale to income-per-share.
Multiply the result back by shares — This gives total household tax due.
Costs
Top marginal rate: 45% (above €181,917 per share)
Required Documents
Annual income tax return (déclaration de revenus)
Common Mistakes
Applying the bracket rates directly to total household income instead of income-per-share under the quotient familial system.
Forgetting that non-residents face a minimum tax rate on French-source income regardless of the progressive scale.