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French Income Tax Payable in 2017

How much income tax might you expect to pay this year?

Using official figures supplied by the French tax authority, we set out below an estimate of the level of income tax you might expect to pay in France for different levels of income for both single persons and for a married couple, or those in a civil partnership.

The tables shows the amount of income tax (impôt sur le revenu) payable in 2017 on your net taxable income for 2016, for those who are tax resident in France.

The determination of your net taxable income is made by the tax authority, taking into account allowances and deductions to which you may be eligible, eg, 10% personal allowance, tax credits for energy conservation, deductible losses.

These figures need to be interpreted with some care, as some foreign income is not taxable in France, notably foreign rental income and government service pensions. However, such income is taken into account to determine the rate that applies to your French taxable income.

Single Person

The table below shows that for a single person no income tax is payable if your net taxable income is below €14,470.

This threshold is increased if you have dependants in the household; a single person with one child would pay no income if their income was below €19,500, and for two children it would be €24,000.

The figures below are for a single person without dependants in the household.

Single Person
Up to €14,470
€0
€30,000
€3,350
€15,000€106
€35,000
€4,850
€16,000€302
€40,000€6,350
€17,000€498
€45,000€7,850
€18,000€694
€50,000€9,350
€19,000€945
€55,000€10,850
€20,000€1,289
€60,000€12,350
€21,000€1,581
€65,000€13,850
€22,000€1,721
€70,000€15,350
€23,000€1,861 €75,000€17,191
€24,000€2,001 €80,000€19,241
€25,000€2,141 €85,000€21,291
€26,000€2,281 €90,000€23,341
€27,000€2,450 €95,000€25,391
€29,000€3,050 €100,000€27,451

Married Couple

The second table shows that for a married couple or those in a civil partnership with no dependants there is complete exemption from income tax with a net taxable income below €27,259.

The threshold is increased if there are dependant children in the household, to €32,000 for one child and to €37,000 for two children.

The figures below are for a couple without dependants.

Couple
Up to €27,259
€0
€28,000
€146
€29,000€342
€30,000
€538
€31,000€734
€32,000€930
€33,000€1,126
€34,000€1,322
€35,000€1,518
€36,000€1,714
€37,000€1,910
€38,000€2,211
€39,000€2,487
€40,000€2,737
€41,000€3,021
€42,000€3,161
€43,000€3,301
€44,000€3,441
€45,000€3,581 €46,000€3,721
€47,000€3,861 €48,000€4,001
€49,000€4,141 €50,000€4,281
€55,000€5,199 €60,000€6,699
€65,000€8,199 €70,000€9,699
€75,000€11,199 €80,000€12,699
€85,000€14,199 €90,000€15,699
€95,000€17,199 €100,000€18,699
€125,000€26,199
€250,000€75,382

Social Charges

The tables do not show the level of social charges (prélèvements sociaux) to which you will be liable.

You can find more information about the rules concerning pension income (rates, reductions and exemptions) that apply here.

The social charges will appear on your income tax notice.

Related Reading:

This article was featured in our Newsletter dated 13/05/2017




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