IR barème 0–45% per part · CSG 9.2%×98.25% · CRDS 0.5%×98.25% · PASS 48.060 € · entry 11.600 €/part. Nationwide métropole salarié estimates (Revenus 2025 · Impôt 2026), with live ladders from the same engine as our France salary calculator.
By Sammy S. · Founder · AuthorUpdated for 2026
IR range
0–45%
CSG
9.2%×98.25%
CRDS
0.5%×98.25%
PASS
48.060 €
Entry
11.600 €/part
Tax year
Revenus 2025 · Impôt 2026
Most employees see salaire brut, employee cotisations, prélèvement à la source (PAS), and salaire net on the bulletin de paie. This hub estimates annual IR plus employee social charges for a single salarié with no children — the same path as our France salary calculator.
CSG and CRDS apply on a 98.25% assiette of gross. Deductible cotisations (including CSG déductible 6.8%) reduce the salaire net imposable used as the IR base. Vieillesse and Agirc-Arrco (with CEG/CET) complete the employee social stack modelled here.
Rates come from Service-Public IR tables (revenus 2025 / impôt 2026) and common French payroll estimators. Confirm against your payslip and DGFiP withholding.
The IR barème per part runs 0% up to 11.600 €, then 11%, 30%, 41%, and 45% on successive bands. Only income inside each band is taxed at that band's rate on the quotient.
Quotient familial divides taxable income by parts (filing situation + children), applies the barème, then multiplies by parts. Child half-share advantage is capped. A décote can lower or cancel small tax bills for modest households.
This ladder does not apply the optional 10% abattement forfaitaire / frais réels on top of salaire net imposable — matching the payroll-style estimate used in the calculator.
CSG is 9.2% and CRDS 0.5% on the 98.25% assiette. Remaining employee cotisations in the ladder (vieillesse + Agirc-Arrco residual) sit beside CSG/CRDS so you can see both social layers.
Employer cotisations patronales, Mutuelle premiums paid outside payroll, tax credits (emploi à domicile, dons), and non-salary income are excluded so the salary ladder stays comparable.
Exact monthly PAS rates from DGFiP and overseas départements special regimes are outside this nationwide métropole salarié estimate.
Living in Paris, Lyon, Marseille, or elsewhere in metropolitan France does not change the national IR barème for the same taxable salary in this model. There is no separate regional income-tax schedule layered onto these salarié estimates.
Cost of living still varies sharply by city. Use Tax Insights for IR and employee social math, and city salary guides (when available) for lifestyle context.
Bonuses, dependents, marital status, and déclaration-only deductions can change final liability even when monthly PAS looks consistent.
Tax Insights is the editorial hub: Service-Public facts, salary ladders, methodology, glossary, FAQs, and sources.
The France calculator lets you change filing situation, children, and gross income with the same engine.
Both surfaces use salaire net imposable (no stacked 10% abattement), quotient familial, décote, and employee CSG/CRDS + vieillesse + Agirc-Arrco.
Same order of operations as the France salary calculator methodology — employee social charges, salaire net imposable, quotient familial, décote, then net pay.
1.Employee social charges
CSG 9.2% and CRDS 0.5% on the 98.25% assiette; old-age and complementary pension (incl. CEG/CET) on PASS tiers.
2.Salaire net imposable
Non-deductible CSG (2.4%) and CRDS stay in the tax base. Used as the IR base in this calculator.
3.Quotient familial
Parts from filing status and children; child half-share advantage capped at €1,807.
4.Décote
Reduces small tax bills (S = €897 single / €1,483 couple).
5.Take-home pay
Estimated salaire net before Mutuelle premiums you pay outside payroll.
Single salarié, 0 children — payroll-style estimate (no stacked 10% abattement), site year 2026. Live engine output:
Gross
55.000 €
Abattement (info)
4.511 €
Taxable (net imposable)
45.111 €
Parts
1.0
IR
6.637 €
Employee social
11.457 €
Take-home
36.906 €
Abattement shown for reference only — IR uses salaire net imposable without stacking the 10% forfait. ≈ 3.076 €/month net · Run your own numbers
| Constant | Value |
|---|---|
| IR brackets (per part) | 0 / 11 / 30 / 41 / 45% |
| Entry threshold | 11.600 € per part |
| QF cap / half-share | €1,807 |
| CSG | 9.2% on 98.25% (6.8% deductible) |
| CRDS | 0.5% on 98.25% base |
| PASS ceiling | 48.060 € |
Keeping the ladder comparable means omitting items that belong in a full compensation model:
Short definitions aligned with Service-Public / DGFiP terminology used on this hub and the calculator. Example figure: 55.000 € gross is our default worked example.
Progressive personal income tax assessed on the foyer fiscal using family parts and annual brackets.
Gross pay minus deductible employee cotisations (including CSG déductible). This is the IR base used in our payroll-style estimate.
Optional flat deduction for professional expenses on a tax return (min/max capped), or frais réels. Our payroll estimate applies IR on net imposable without stacking this abattement.
Taxable income divided by the number of parts; tax on the quotient is multiplied by parts. Child half-shares are subject to a legal cap.
Reduction that lowers or cancels small income-tax bills for modest households.
Generalised social contribution deducted from wages (and other income) to fund social security.
Contribution to repay social-security debt; a small flat levy alongside CSG.
Pay-as-you-earn withholding of income tax by the employer each month.
Payslip showing gross pay, employee cotisations, PAS, and net pay transferred to your bank.
Single salarié, 0 children — IR + CSG/CRDS + other employee cotisations (employer charges excluded).
France @ 55.000 €
36.906 €
IR 6.637 € · CSG/CRDS 5.242 € · Cotisations 6.215 € · 32.9% effective
France @ 100.000 €
61.788 €
IR 17.850 € · CSG/CRDS 9.530 € · Cotisations 10.832 € · 38.2% effective
Single, 0 children. Effective % is (IR + employee social) ÷ gross.
| Gross | IR | CSG/CRDS | Cotisations | Take-home | Eff. % |
|---|---|---|---|---|---|
| 25.000 € | 525 € | 2.383 € | 2.827 € | 19.265 € | 22.9% |
| 30.000 € | 1.181 € | 2.859 € | 3.393 € | 22.567 € | 24.8% |
| 35.000 € | 1.836 € | 3.336 € | 3.958 € | 25.870 € | 26.1% |
| 40.000 € | 2.945 € | 3.812 € | 4.524 € | 28.719 € | 28.2% |
| 45.000 € | 4.175 € | 4.289 € | 5.089 € | 31.447 € | 30.1% |
| 50.000 € | 5.391 € | 4.765 € | 5.702 € | 34.142 € | 31.7% |
| 55.000 € | 6.637 € | 5.242 € | 6.215 € | 36.906 € | 32.9% |
| 60.000 € | 7.883 € | 5.718 € | 6.728 € | 39.671 € | 33.9% |
| 75.000 € | 11.621 € | 7.148 € | 8.267 € | 47.965 € | 36% |
| 100.000 € | 17.850 € | 9.530 € | 10.832 € | 61.788 € | 38.2% |
Progressive rates on the quotient familial for Revenus 2025 · Impôt 2026 — each rate applies only to income inside that band.
| Rate | Range |
|---|---|
| 0% | 0 € – 11.600 € |
| 11% | 11.600 € – 29.579 € |
| 30% | 29.579 € – 84.577 € |
| 41% | 84.577 € – 181.917 € |
| 45% | 181.917 €+ |
France salary calculator
IR + CSG/CRDS + cotisations · filing & children
France tax calculator guide
IR barème, CSG/CRDS, and cotisations explained
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