How your French income tax is calculated

17 April 2023

How can we help you ?

The missions we can offer you:

Drafting of a tax study: with simulation of your tax obligations in France ; a key solution to secure your installation in France in order to avoid unfortunate situations, such as delays or errors in your tax returns.

Follow-up of your tax returns in France: income tax, real estate wealth tax, rental income

French tax Residents : how your french income tax is calculated ? 

Whether residing in France or not, if you receive income from a French source, such as rent, for example, you must declare this income and file a tax return in France. There is no reporting threshold, any income must be reported even if it is not taxable.

To determine your tax liability, the French tax authorities will first determine your total income, called your total “gross income”. Adjustments will then be made, to obtain your net taxable income. Your tax liability will be calculated gradually, depending on the composition of your household and the level of your income. The Income tax in France is calculated at the level of the “tax household”.

The household is composed of all the individuals collectively joined and constitute a single tax payer. Note that a single person may constitute a tax household. The tax is levied by the French government and concerns all income received by the member or members of the tax household (salary, property income, etc.).To be liable for income tax, you must be domiciled in France for tax purposes. Persons domiciled abroad for tax purposes may be liable to income tax in France when they receive income from French sources.

the Income-tax is progressive in France, the higher the income, the higher the rate. This tax is calculated on the basis of a scale updated annually. The scale consists of 5 brackets.The following table shows the rates for 2023 :

Fraction of taxable income (for one share) Applicable tax rate
Up to 10 777€ 0%
From 10 778€ to 27 428€ 11%
From 27 479€ to 78 570€ 30%
From 78 571€ to 168 994€ 41%
As of 168 995€ 45%

The Team Roche & Cie

Professionals or individuals, French or international, since 1948, Roche & Cie has been assisting clients from all horizons. 
+33 (0) 4 78 27 43 06



Latest news


The firm Roche & Cie is an accounting firm registered with the Order of Chartered Accountants of the Rhône-Alpes region. Roche & Cie strives to offer you a set of useful tools to manage and guide your business activities.