5. Calculating Your French Income Tax Liability

1. 5.1. Composition of Your Household
   5.2. French Income Tax Rates
   5.3. French Tax Allowances
   5.4. French Income Tax Credits

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5.2. French Income Tax Rates

The tax rates and bands for 2012 (for income earned in 2011) applicable to each ‘part’ in a household are set out below.

The rates are applied on a sliced basis so that each ‘part’ of the income is charged on a progressive basis. Thus, if a couple have net income of €30,000 in the year, then there are two 'parts' of €15,000, with each part taxed using the scale rates.

There are five tax rates and bands, as follows:


Table: French Tax Bands - 2012

Income Share	Tax Rate
Up to €5,963	0%
Between €5,964 - €11,896	5.5%
Between €11,897 - €26,420	14%
Between €26,421 - €70,830	30%
Above €70,830	41%

In addition, those fortunate few with an annual income (including income from capital) of between €250,000 and €500,000 are liable for a special tax (taxe sur les hauts revenus) of 3% on income between this range, while those with an income above €500,000 will pay at the rate of 4% on any income above the threshold. The tax is imposed on net income, after determination of the tax liability under the standard scale rates.

We show below the income levels for 2012, for income earned in 2011, that trigger liability to French income tax for different types of household. If your income is below these figures, then you will not be liable to French income tax.

The figures are shown by marital status and age, and by household size ('parts') and type of income.

For those on a salary or pension the gross income is shown; for those whose income comes from a business, the figures are the net profits after expenses. This is because there is an allowance of 10% against salaried or pension income.

The tables also take account of the concession that if you are liable to less than €61 in income tax, then no demand for the tax is made.

If you have problems calculating your household size, refer back to the previous page, Section 5.1.


Table: French Income Tax - 2012

Single, Widowed, or Divorced/Separated
Under 65 Years
Household Size	Salaried/Pension	Business Professional
1	13,276	11,948
1.5	16,679	15,011
2	19,991	17,992
2.5	23,304	20,974
3	26,617	23,955
3.5	29,930	26,937
4	33,242	29,918

Single, Widowed, or Divorced/Separated
Over 65 Years
Household Size	Salaried/Pension	Business Professional
1	14,560	11,948
1.5	17,963	15,011
2	21,276	17,992
2.5	24,589	20,974
3	26,617	23,955
3.5	29,930	26,937
4	33,242	29,918

Married Persons
Under 65 Years
Household Size	Salaried/Pension	Business Professional
2	19,991	17,992
2.5	23,304	20,974
3	26,617	23,955
3.5	29,930	26,937
4	33,424	29,918

Married Persons
Over 65 Years
Household Size	Salaried/Pension	Business Professional
2	21,276	17,992
2.5	24,589	20,974
3	26,617	23,955
3.5	29,930	26,937
4	33,242	29,918

Source: SNUI

If you have a serious disability and you are under 65 years of age, then your tax position is slightly more generous than the figures shown above, which you can read more about in our section on tax allowances.

In the case of a married couple, where one of the spouses is under 65 years of age, but the other at least 65 years, then the couple are treated for tax purposes as though they were both 65+. The same principle applies where one of the spouses is seriously disabled.

If your income (as determined by the tax authority) was higher than any of the threshold figures in the table, but you were entitled to an income tax credit (say, for energy conservation works), then the value of the credit would be set against the amount of tax for which you were liable. Even if you paid no income tax, then a tax credit would earn you a cheque from the French taxman!

Below a tax charge of €838, a rebate is payable to you, on a formula basis, that would lower the amount you would actually be required to pay.

The French government do also have an automatic calculator which can be used by taxpayers to do their own assessment of their tax liability. We wish you the very best of luck with it!

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Next: French Tax Allowances

Back: Composition of Your Household