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Measures List
First Prev Next Last Separator
Measure Name
Date when measure came into force
Increase of the taxation rate of capital gains 2013/01/01
Reform of the taxation of investment income 2013/01/01
Creation of new top marginal rate 2013/01/01
Taxation of overtime or additional hours 2012/08/01
Results 1 - 4 of 4.

Generic Tax Name Personal income tax
Tax name in the national language Impôt sur le revenu
Tax name in English Personal income tax
Member State FR-France
Tax in force since 1960/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/03/24
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base
  • essentially articles 1 to 204-0 bis of the tax code ("code général des impots"), its appendices, and articles 236 to 248 G of the tax code for the income of individual companies subject to personal income tax 

  • tax law changes are set in the Budget acts (four in 2011, four in 2012, two in 2013, three in 2014).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

The geographical scope of the french personal income tax consists of the mainland France, Corsica, overseas departments (which includes the islands of Saint-Barthelemy and Saint-Martin), Guadeloupe, Réunion and Martinique, but not the overseas territories nor the terrirorial collectivity of Saint-Pierre-et-Miquelon.

Domestic-source income of non-residents is Taxed
Not Taxed

Subject to the provisions of tax treaties for the avoidance of double taxation, regardless of their nationality, persons not fiscally domiciled in France are taxable in France on their income from French sources only.

Employment incomes of married couples are Taxed jointly
Taxed separately

The income tax is adapted to personal circumstances by means of a income splitting system.

Aggregated family income is divided by a number of shares (one share for a single person, two shares for a married couple or two life partners who have signed a civil marriage, an additional half-share for each of the first two children or dependents, an additional share for each child or dependent thereafter).

The progressive tax schedule is applied to the taxable income per share. The tax per share is then multiplied by the number of shares to determine the gross amount of tax payable.

As a general rule, the tax benefit from the income splitting system is capped at € 1,500  for each additional half-share.


The personal income tax is levied on all natural persons. The tax unit is the tax household : the person returning the file, his or her possible spouse, their possible children and the other possible dependents.

As a general rule, revenues are taxed with a lag of one year: the personal income tax for 2015 (P.I.T. 2015) is calculated on the revenues earned in 2014. However, the taxation of real estate gains is made at the time of the transaction.

Tax object and basis of assessment
As general rule, taxable income under personal income tax includes


Income considered Domestic income
Worldwide income (subject to double-tax relief)

Regardless of their nationality, persons domiciled in France for tax purposes are taxable on their worldwide income.

Subject to the provisions of tax treaties for the avoidance of double taxation, regardless of their nationality, persons not domiciled in France are taxable in France on their income from French sources only.

Benefits in kind
The following benefits in kind are usually (partially or fully) taxable


Benefits in kind are basically taxable. However, there are many exceptions: restaurant vouchers(if their value is less than € 5.36); the reimboursement by the employer of 50 % of the public transport expenses;  meals at cantine (if the employee pays more than € 2.32 per meal). 

Deductions, Allowances, Credits, Exemptions
Deduction for professional expenses.
The deduction is:


Professional expenses (comuting, catering and documentation) are included in the 10 % deduction on wages and salaries. Instead, the tax payer can choose the deduction of the same actual costs. More generally, expenses can be deducted from business, non-commercial or agricultural profits, if they contribute to one of these activities.

Deductions from the tax base
The following items are usually (partially or fully) deductible


The main deductions or expenses for each category of income are as follows.

Wages and salaries

All expenses involved in earning or maintaining income. In the case of employees, occupational expenses are fixed, as a general rule, at 10% of the declared income, with a minimum of € 426  or € 936  in the case of the long term unemployed (over one year of unemployment)  and a maximum of € 12,157  for expenses incurred in the 2014 tax year (P.I.T. 2015).

However, the tax payer may choose between this deduction at a standard rate and actual justified expenses.


An allowance of 10% is granted for pensions and free life annuities. This allowance has a minimum of € 379 per person and may not exceed € 3,707 for total pensions received by a household.

Life annuities

An allowance (from 30% to 70%) increases with the age of the taxpayer (from less than 50 years to more than 70 years).

Investment income

An allowance of 40% is applied to the dividends.

Income from real property

If the gross revenus is less than € 15,000, the sum-lump deduction is 30%.  Oherwise, the actual expenses of property are deductible.

Capital gains on real property

The taxable base is equal to the difference between the sale price and the purchase price paid by the seller (or the market value if the property was acquired free of charge), plus, where relevant, certain exhaustively specified expenses and charges. Relief equal to a percentage of the gross capital gain increasing with time is deducted. In practice, this relief means that capital gains on the sale of a property owned for more than thirty years are exempted.

The sale of the main residence is exempted.

 Alimony for children, legal or volontary, are deductible from the global income.

The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents

The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents
There are tax credits for:


Interest on mortgages : a tax credit is allowed for the purchase of the main home still exist, on condition that the loan offer was made before 2011 and that the purchase occured before the end of September 2011.

Losses can be
Carried-forward for Indefinite
Carried-back for Indefinite
Transferred to spouse or partner

Losses in a category of income are set off, in principle, against other kinds of income. Any overall can be carried over the total income of the subsequent six years.

The following income is exempted from income tax



Tax reductions and tax credits for which the tax payer may be eligible are deducted from the gross amount of tax payable to determine the net tax.

As a general rule, only tax credits are refunded to the taxpayer.

The most important tax credit in amount is the Earned Iincome Tax Credit (“prime pour l'emploi”) which was created to encourage the return to work or continued employment. The EITC will be suppressed as of the 2015 income (P.I.T. 2016).

The total benefit resulting from specified tax breaks (mainly tax reductions and tax credits) is limited, for the 2014 income (P.I.T. 2015) to € 10,000. This cap applies only to tax breaks granted in return for an investment or a service provided to the taxpayer.

Rate(s) Structure
The following personal income tax rates apply to aggregate annual income (allowances not included)
Bracket 1 From  0.00  EUR/Natcur
To  9,690.00  EUR/Natcur
Rate: 0.00 %
Bracket 2 From  9,690.00  EUR/Natcur
To  26,764.00  EUR/Natcur
Rate: 14.00 %
Bracket 3 From  27,764.00  EUR/Natcur
To  71,754.00  EUR/Natcur
Rate: 30.00 %
Bracket 4 From  71,754.00  EUR/Natcur
To  151,956.00  EUR/Natcur
Rate: 41.00 %
Bracket 5 From  151,956.00  EUR/Natcur
To   EUR/Natcur
Rate: 45.00 %

 The previous first bracket (rate of 5%) is supressed in 2015.

If the tax ranges from € 61 to € 1,135 (for a single) or to € 1,870€ (for a couple), it is decreased by a discount equal to the difference between € 1,135 (or €1,870) and half of the tax. If it is under € 61, the amounts are not collected.

Regional taxes
Regional taxes are (rate in capital region) A lump-sum amount:
A percentage of income:
A tax surcharge:

Local/municipal taxes
Local taxes are (rate in capital city) A lump-sum amount:
A percentage of income:
A tax surcharge:

Special surcharges
There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:

A exceptional contribution on high revenues is based on the reference taxable income (“revenu fiscal de référence”). The tax rates are :

  • from 250,000 € to 500,000 € (single person) : 3 %
  • over 500,000 € (single person) : 4 %
  • from 500,000 € to 1,000,000 € (married couple or civil marriage) : 3 %
  • over 1,000,000 € (married couple or civil marriage) : 4 %

Separate taxation
Separate taxation applies to the following items: Employment income
Income from business or self-employed activities
Income from sport and entertainment activities
Benefits in kind (company car, meal cheques, etc)
Pension income
Owner-occupied immovable property
Interests from government bonds
Interests from corporate bonds
Interests from special saving accounts
Interests from deposits
Income from renting immovable property
Income from renting movable property
Capital gains on immovable property 19.0 %
Capital gains on movable property
Annuities from life insurance
Prizes and awards
Income from occasional activities
Revenues from donations and gifts
Revenues from lotteries and games activities

Capital gains on immovable property

The rate is 19% in 2014. The relief on gross capital gain increases with time, with a total exemption of taxation after twenty two years. However, the sale of the main residence is exempted.

Withholding taxes
The tax is withheld when paid to residents on: Dividends: 21.00 %
Final Creditable
Interests from governments bonds: 24.00 %
Final Creditable
Interests from corporate bonds: 24.00 %
Final Creditable
Interests from special saving accounts:
Final Creditable
Interests from deposits: 24.00 %
Final Creditable

Variable-yield securities (dividends and similar income) and fixed-income securities distributed by French or foreign companies are liable to income tax at progressive rates (2014 income, 2015 P.I.T.). A creditable withholding tax is however applied on these revenues (in 2014, creditable on 2015 P.I.T. ; in 2015, creditable on 2016 P.I.T.).

Tax due date

The income tax return has usually to be sent to the tax administration before the end of May. When Internet is used, filing deadline depends on the place of residence.

Taxpayers are informed of their net income tax liability several months after filing their income tax return by means of a notice of assessment sent to their domicile, which also states the payment date.

Tax is generally paid in two  estimated advance tax payments, before February 15th and May 15th, equal to the third of the prior tax liabilite. The balance is collected  generally around September 15th.

Taxpayers may opt for monthly instalments : payment is made by monthly direct debit of one-tenth of the previous year's tax bill between January and October, the balance being paid in the last two months.

Tax collector

As a general rule, by means of entry in a tax roll. In that case, the personal income tax is collected by the Public finances general directorate (“direction générale des finances publiques”).

Special features
Economic function


Environmental taxes

Tax revenue
ESA95 code d51ag

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 59,478.00 EUR 2.85
2011 50,628.00 EUR 2.46
2010 47,009.00 EUR 2.35
2009 46,075.00 EUR 2.38
2008 50,910.00 EUR 2.55
2007 48,551.00 EUR 2.50
2006 52,402.00 EUR 2.83
2005 49,377.00 EUR 2.79
2004 47,560.00 EUR 2.78
2003 47,254.00 EUR 2.89
2002 45,581.00 EUR 2.86
2001 47,914.00 EUR 3.10
2000 49,511.00 EUR 3.33