French Tax Rates 2026
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Income Tax Scale applicable to 2025 Income
Band of Income (€) Tax Rates (%)
|
Band of Income (€) |
Tax Rates (%) |
||
|
Up |
to |
11,600 |
0.00 |
|
11,600 |
to |
29,579 |
11.00 |
|
29,579 |
to |
84,577 |
30.00 |
|
84,577 |
to |
181,917 |
41.00 |
|
In excess of |
181,917 |
45.00 |
|
Pensions and salaried income receive an allowance of 10% up to a maximum of €4,439 for pensions and €14,555 for salaried income. There is an age allowance for individuals aged 65 and above with an income of less than €28,430. The above is then divided into the number of “parts” of the household, further reducing your income tax liability.
Property Wealth Tax
Impôt sur la fortune Immobilière (CGI 977)
On the value of buildings (and funds invested in such) as of 1st January for those with assessable assets exceeding €1,300,000. Payable in June
|
Taxable Wealth (€) |
Tax Rates (%) |
||
|
Up |
to |
800,000 |
0.00 |
|
800,000 |
to |
1,300,000 |
0.50 |
|
1,300,000 |
to |
2,570,000 |
0.70 |
|
2,570,000 |
to |
5,000,000 |
1.00 |
|
5,000,000 |
to |
10,000,000 |
1.25 |
|
In excess of |
10,000,000 |
1.50 |
|
There are allowable deductions for wealth tax, such as 30% of the value of your principal residence.
Capital Gains Tax
Impôt sur les plus-values
Most investment income in France is taxed under the Prélèvement Forfaitaire Unique (PFU), which applies to interest, dividends, and gains on financial investments.
Flat tax rate: 30%, made up of 12.8% income tax and 17.2% social charges. Taxpayers may elect to use the progressive income tax scale instead of PFU if it is more favourable.
Property gains are taxed at 19% plus social charges of 17.2%. There are reliefs linked to the period of ownership. Full exemption after 22 years for tax and 30 years for social charges.
Capital gains above €50,000 may be subject to an additional surcharge of between 2% and 6%.
The sale of a principal private residence is exempt from capital gains tax.
Inheritance Tax Rates
Droits de succession
The rates shown are per beneficiary.
Between Spouses (CGI 777-TII)
Transfers between spouses or members of a PACS agreement are exempt from French inheritance tax upon the death of a partner. However, inheritance tax on lifetime gifts remains, and the following rates apply after a tax-free allowance of €80,724 (CGI 790-E&F)
|
Band of Value (€) |
Tax Rates (%) |
||
|
Less than |
8,072 |
5.00 |
|
|
8,072 |
to |
15,932 |
10.00 |
|
15,932 |
to |
31,865 |
15.00 |
|
31,865 |
to |
552,324 |
20.00 |
|
552,324 |
to |
902,838 |
30.00 |
|
902,838 |
to |
1,805,677 |
40.00 |
|
In excess of |
1,805,677 |
45.00 |
|
Between Parents and Children (CGI 777-TI)
|
Band of Value (€) |
Tax Rates (%) |
||
|
The next |
8,072 |
5.00 |
|
|
8,072 |
to |
12,109 |
10.00 |
|
12,109 |
to |
15,932 |
15.00 |
|
15,932 |
to |
552,324 |
20.00 |
|
552,324 |
to |
902,838 |
30.00 |
|
902,838 |
to |
1,805,677 |
40.00 |
|
In excess of |
1,805,677 |
45.00 |
|
Grand-Parents (€) (CGI 790-B)
The gift tax allowance for a lifetime gift from a grandparent to a grandchild is €31,865. It is fixed at €5,310 for lifetime gifts made by a great-grandparent.
Between siblings (€) (CGI 777-TIII)
|
Less than |
*15,932 |
0.00% |
|
The next |
24,430 |
35.00% |
|
Over |
24,430 |
45.00% |
* Where the siblings were living together 5 years before death and the deceased was disabled, the tax-free allowance increases.
Between other relatives (to 4th degree) (€) (CGI 779-V)
|
Less than |
7,967 |
0.00% |
|
Over |
7,967 |
55.00% |
Between unrelated persons (€) (CGI 778-IV & 779-II)
|
Less than |
1,594 |
0.00% |
|
Over |
1,594 |
60.00% |
|
Handicapped person |
€159,325 |
0% |
All the above allowances are reset every 15 years.
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