🇫🇷 France
Tax Guide
Income tax brackets, social security rates, and employer payroll obligations for France — the data HR and finance teams need for accurate workforce cost planning.
Income Tax Brackets — 2026
| Band | Rate | From | To |
|---|---|---|---|
| Tranche 0% | 0% | EUR 0 | EUR 11,497 |
| Tranche 11% | 11% | EUR 11,497 | EUR 29,315 |
| Tranche 30% | 30% | EUR 29,315 | EUR 83,823 |
| Tranche 41% | 41% | EUR 83,823 | EUR 180,294 |
| Tranche 45% | 45% | EUR 180,294 | No upper limit |
Social Security Contributions
| Type | Employee Rate | Employer Rate | Employee Cap | Employer Cap |
|---|---|---|---|---|
| Assurance Maladie (Health Insurance) | 0.75% | 13% | No limit | No limit |
| Retraite de Base (Basic Pension) | 6.9% | 8.55% | EUR 46,368 | No limit |
| AGIRC-ARRCO Complémentaire T1 | 3.15% | 4.72% | EUR 46,368 | No limit |
| Assurance Chômage (Unemployment) | 0% | 4.05% | EUR 185,472 | No limit |
| Allocations Familiales (Family Allowance) | 0% | 3.45% | No limit | No limit |
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Tax data is sourced from official government publications and updated monthly. Rates are for the 2026 tax year. This information is for guidance only and does not constitute tax or legal advice. Always consult a qualified tax adviser for France-specific obligations.
About This Data
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rates
- ✓ For guidance only — not tax advice
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