Taxes
France — Tax: Income Tax
France's top statutory personal income tax rate, national and sub-national combined, is 55.4% (2025), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Personal income tax top statutory rate (OECD.CTP.TPS DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH)Last reviewed: 2026-10-18
Key facts
- Top statutory personal income tax rate (national plus sub-national): 55.4% (2025)
- The top rate applies from about 12.9 times the average wage (2025)
Steps
- Determine household shares (parts) — Based on marital status and number of dependents.
- Divide taxable income by shares — Apply the progressive scale to income-per-share.
- Multiply the result back by shares — This gives total household tax due.
Costs
- Top marginal rate: 45% (above €181,917 per share)
Required documents
- Annual income tax return (déclaration de revenus)
Common mistakes
- Applying the bracket rates directly to total household income instead of income-per-share under the quotient familial system.
- Forgetting that non-residents face a minimum tax rate on French-source income regardless of the progressive scale.
What this figure does not cover
This is the top marginal rate only. The lower brackets, allowances, social security contributions, special regimes for new residents or expatriates, and how tax residency is decided are not covered here. Check the national tax authority for your situation.