French Income Tax Payable in 2023
14th April 2022
What can you expect to pay in French income tax this year?
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As we previously reported, the French income tax season has begun, and tax declarations on 2022 income must be submitted as from next month.
To provide an indication of how much tax you might expect to pay this year, the tables below show the amount payable at different levels of income, for single persons, married couples, and those in a civil partnership. The figures have been supplied by the French tax authority.
They do not take into account allowances and tax credits to which you may be entitled, eg, home-help. The income figures used are the 'revenue imposable'.
The tables are for those who are tax resident in France. Non-residents receiving rental income are taxed at the rate of 20% on net income up to €27,478 and at 30% above this sum.
For both residents and non-residents, income from dividends and savings etc is subject to a flat tax (Prélèvement Forfaitaire Unique - PFU), which you can read about at Taxation of Investment Income.
Single Person
A single person only becomes liable if their net taxable income is above €16,000.
This threshold is increased for dependants; a single person with one child would pay nothing if their income was below €21,000; for two children the threshold is €26,500.
The figures below are for a single person with no dependants.
Single Person - French Tax Payable 2023 | |
€16,500 | €82 |
€17,000 | €162 |
€18,000 | €322 |
€20,000 | €641 |
€25,000 | €1,440 |
€28,000 | €1,994 |
€30,000 | €2,594 |
€33,000 | €3,494 |
€35,000 | €4,094 |
€40,000 | €5,594 |
€45,000 | €7,094 |
€50,000 | €8,594 |
€55,000 | €10,094 |
€60,000 | €11,594 |
€65,000 | €13,094 |
€70,000 | €14,594 |
€80,000 | €17,751 |
€90,000 | €21,851 |
€100,000 | €25,951 |
Married Couples/Civil Partners
A married couple (or a couple in a civil partnership) would pay no tax on income below €30,000.
The threshold is increased if there are dependant children in the household, to €36,000 for one child and to €41,000 for two children.
The figures below are for a couple without dependants.
Couple - French Tax Payable 2023 | |
€30,500 | €51 |
€33,500 | €531 |
€35,500 | €850 |
€37,500 | €1,170 |
€40,500 | €1,649 |
€43,500 | €2,128 |
€45,500 | €2,448 |
€47,500 | €2,767 |
€50,500 | €3,184 |
€53,500 | €3,514 |
€55,500 | €3,837 |
€57,500 | €4,437 |
€60,500 | €5,337 |
€65,500 | €6,837 |
€70,500 | €8,337 |
€75,500 | €9,837 |
€80,500 | €11,337 |
€85,500 | €12,837 |
€90,500 | €14,337 |
€100,500 | €17,377 |
Source: Impots.gouv.fr
Social Charges
These tables exclude social charges (prélèvements sociaux) for which you may be liable.
You can find more information about the rules (rates, reductions and exemptions) that apply on pension income at at Social Charges Pension Income Thresholds 2023.
The social charges will appear on your income tax notice.
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