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French Income Tax Exemption Thresholds 2017

Thursday 08 February 2018

The maximum income thresholds that apply before you pay income tax in France in 2018 on 2017 income.

Income tax in France is structured around five income bands, with rates that apply to the fractional income within each band.

The tax bands and rates for 2018 (for 2017 income) are as follows:

Tax Band
Up to €9,807 0 %
€9,807 to €27,80614 %
€27,806 to €72,61730 %
€72,617 to €153,78341 %
From €153,78345 %

These figures do not mean that if your income is, say, €25,000, it will all be charged at the rate of 14%. The rates apply to each fractional slice of income for each 'part' of the household, using a method called the 'quotient familial'. An adult is normally one part, and a child a half-part.

Thus, by way of an example, assume a household of two adults on a joint net taxable income of €30,000. In the first place their income is divided into two parts of €15,000. Each part is then taxed on a fractional basis using the tax bands. The first €9,807 of each part is zero rated, and the remaining €5,139 of each part then charged at 14%. The tax payable by each adult is then multiplied by two to give the total tax payable.

Accordingly, the following table shows the taxable income threshold (after basic allowances) that applies before you pay income tax in France, provided you are resident. Non-residents pay at a basic rate of 20% on net income such as rent.

The table shows that a couple with a taxable income below €27,838 would not pay income tax; a couple with two children would not be liable for tax if their joint taxable income was less than €37,645; a single person living on their own would pay no income tax if their taxable income was below €14,917.

The figures take account of the fact that if your tax due is less than €61 no tax is collected.

Number of Parts

In addition to the basic rates of income tax, those with a taxable income of upwards of €250,000 pa are liable for a special tax called contribution exceptionnelle sur les hauts revenus.

This tax is at the rate of 3% on income up to €500,000, and at the rate of 4% on income above €500,000.

Married couples and those in a civil partnership are exempt up to €500,000, when they then become liable at the rate of 3% to €1m, and 4% above this figure.

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