DoubleTaxationTaxes on salary: France
How much tax and social security is paid on a salary in France, what is left as take-home pay, and which special tax regimes exist.
Calculation for a gross salary of €60,000 per year
| Gross salary | €60,000 |
|---|---|
| Income tax | |
| Impôt sur le revenu | €6,405 |
| Contribution sociale généralisée (CSG) déductible | €4,009 |
| Contribution sociale généralisée (CSG) non déductible | €1,415 |
| Contribution pour le remboursement de la dette sociale (CRDS) | €295 |
| Employee contributions | |
| Assurance vieillesse plafonnée | €3,316 |
| Assurance vieillesse déplafonnée | €240 |
| Retraite complémentaire Agirc-Arrco, tranche 1 | €1,514 |
| Retraite complémentaire Agirc-Arrco, tranche 2 | €1,032 |
| Contribution d'équilibre général (CEG) | €542 |
| Contribution d'équilibre technique (CET) | €84 |
| Take-home pay | €41,149 |
| Employer contributions and payroll taxes | |
| Assurance maladie, maternité, invalidité, décès | €7,377 |
| Assurance vieillesse plafonnée | €3,831 |
| Assurance vieillesse déplafonnée | €1,197 |
| Allocations familiales | €2,979 |
| Contribution solidarité autonomie (CSA) | €170 |
| Contribution assurance chômage | €2,270 |
| Cotisation AGS | €150 |
| Accidents du travail et maladies professionnelles (taux net moyen national) | €1,232 |
| Retraite complémentaire Agirc-Arrco, tranche 1 | €2,115 |
| Retraite complémentaire Agirc-Arrco, tranche 2 | €1,546 |
| Contribution d'équilibre général (CEG) | €771 |
| Contribution d'équilibre technique (CET) | €126 |
| Fonds national d'aide au logement (Fnal) | €284 |
| Contribution à la formation professionnelle | €600 |
| Taxe d'apprentissage (part principale et solde) | €408 |
| Contribution au dialogue social | €10 |
| Participation des employeurs à l'effort de construction (PEEC) | €270 |
| Employer's labour cost | €85,336 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Official OECD figures for the average wage (Taxing Wages 2026, 2025 data): tax burden on the employee 28.0 %, including employer contributions 47.2 %. OECD
Special tax regimes
These regimes are not included in the calculation above: each has its own conditions.
Régime des impatriés
Who: Employees and executives not tax-domiciled in France in the 5 calendar years before taking up the position who move their tax domicile to France when they start (direct hire from abroad or intra-group transfer).
Income-tax exemption of the impatriation bonus (actual or, by option, 30% of net taxable pay) and of pay for work abroad (combined cap 50% of pay, or 20% for the foreign part), plus 50% of certain foreign passive income; until 31 December of the eighth year after starting; taxable pay must not be below the market level for similar roles. Social contributions apply as normal.
Legal basis: Code général des impôts, art. 155 B
Régime micro-fiscal (micro-BIC, micro-BNC)
Who: Sole traders (including micro-entrepreneurs) with turnover excluding VAT in 2024 or 2025 not above EUR 203,100 (sales, accommodation) or EUR 83,600 (services, BIC/BNC) — for 2026 income.
Instead of actual expenses — a flat allowance on turnover: 71% (sales), 50% (BIC services), 34% (BNC), at least EUR 305; the rest is taxed at the progressive income-tax scale together with other income.
Legal basis: Code général des impôts, art. 50-0, 102 ter; Service-Public: Micro-entreprise — régime fiscal
Versement forfaitaire libératoire de l'impôt sur le revenu
Who: Micro-entrepreneurs under the micro-fiscal regime whose household reference income (RFR) for year N−2 does not exceed the per-share limit; the option must be filed by 30 September of the preceding year.
Income tax is paid monthly or quarterly together with social contributions as a percentage of turnover: 1% (sales, accommodation), 1.7% (other BIC), 2.2% (BNC); it discharges income tax at the scale on that income.
Legal basis: Code général des impôts, art. 151-0; Service-Public: Micro-entreprise — régime fiscal
Plan d'épargne en actions (PEA)
Who: Adults with their tax domicile in France; one PEA per person; contributions up to EUR 150,000 (bank PEA).
Dividends and gains on European shares inside the plan are not taxed while the money stays in the plan. After 5 years withdrawals are free of income tax, but social levies are due on the gain. A withdrawal within 5 years usually closes the plan.
Assurance-vie (contrat de 8 ans ou plus)
Who: Holders of life insurance contracts that are 8 or more years old who make a partial or full surrender.
Each year EUR 4,600 (EUR 9,200 for a couple) of the surrender gain is tax-free. The rest is taxed at 7.5% (the part linked to premiums above EUR 150,000 at 12.8%) or, by option, at the progressive scale.
Legal basis: Code général des impôts, art. 125-0 A; Service-Public : imposition des revenus d'un contrat d'assurance-vie
Tax residence
When France treats you as a tax resident
- Your family lives in France — that is your foyer, so under art. 4 B CGI you are domiciled in France and taxable there on your worldwide income.
- Your principal professional activity is in France (including remote work performed from France for a Pakistani or other foreign employer) — under art. 4 B 1 b CGI you are domiciled in France.
- The centre of your economic interests is in France — under art. 4 B 1 c CGI you are domiciled in France.
- With no family, main work or economic centre in France, your principal place of stay decides: more than six months a year in France — you are probably domiciled in France.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Single person without children, 1 family-quotient share; salary is the only income, so the reference income (RFR) equals taxable income.
- CSG and CRDS are treated as income taxes, as by the OECD; base 98.25% of gross up to 4 PASS, 100% above; 6.8% CSG is deductible from taxable income.
- Income tax scale — latest enacted (Finance Act 2026, 2025 income); the scale for 2026 income is not yet enacted.
- Employer with more than 50 employees, non-managerial employee, permanent contract; work-accident contribution at the national average rate of 2.08%; mobility levy excluded (location-specific, as in the OECD).
- Agirc-Arrco is included as compulsory contributions (the OECD counts them as SSC); mandatory health top-up and provident-scheme premiums are non-tax payments and excluded.
- From 2026 the reduced health (7%) and family (3.45%) rates are abolished; the RGDU (up to 3 SMIC) is applied and allocated pro rata to the rates of the contributions it covers.
- Annual salary spread evenly over months (any 13th month is included in the annual amount); the differential contribution on high incomes is not modelled (RFR above EUR 250,000 only).
- Local taxes — location: France (metropolitan); no local taxes on wages
- Tax period: 2026-01-01 – 2026-12-31
- Exchange rate: 1 EUR = 1 EUR (The euro is the national currency (no conversion needed), 02/01/2026)
Sources
- OECD, Taxing Wages 2026: France — country chapter, 2025 parameter values and tax equations
- Service-Public: barème de l'impôt sur le revenu (loi de finances pour 2026, revenus 2025)
- Service-Public: déduction forfaitaire de 10 % pour frais professionnels (minimum 509 EUR, maximum 14 555 EUR)
- Urssaf: taux de cotisations — secteur privé (mis à jour le 1er janvier 2026)
- Urssaf: plafonds de la Sécurité sociale 2026 (arrêté du 22 décembre 2025): 48 060 EUR / an
- Urssaf: réduction générale dégressive unique 2026 (Tmin 0,02, Tdelta 0,3821, P 1,75, 3 SMIC; SMIC 1 823,03 EUR au 1er janvier 2026)
- LégiSocial: cotisations Agirc-Arrco 2026
- LégiSocial: taux net moyen national AT/MP 2026 — 2,08 %
- Weblex: cotisations sociales des salariés 2026 (PEEC 0,45 %, formation, taxe d'apprentissage, dialogue social)
- Éditions Tissot: réforme 2026 — suppression des taux réduits maladie et allocations familiales
Data checked: 01/11/2026. An indicative calculation for a typical case. Not tax advice.