How it works
France taxes work income in two steps: employee social contributions and CSG/CRDS come off the gross salary first, then income tax is computed on the household and withheld each month by your employer (prélèvement à la source, PAS). This calculator shows both steps, so you get a net before tax and a net after tax.
From gross to net before tax
- Basic pension: 6.9 % up to the social security ceiling (PASS, EUR 48,060 in 2026) plus 0.4 % on the whole salary.
- AGIRC-ARRCO supplementary pension: 3.15 % on the part up to the ceiling and 8.64 % between 1 and 8 ceilings, plus the equilibrium contributions CEG (0.86 % / 1.08 %) and, above the ceiling, CET (0.14 %).
- CSG and CRDS: 9.2 % + 0.5 % on 98.25 % of gross pay (on 100 % above 4 ceilings). 6.8 points of the CSG are deductible from taxable income.
- No employee health or unemployment contribution: they are paid by the employer only. For executives (cadres) the APEC fee of 0.024 % applies, and the employer’s compulsory 1.5 % provident contribution is added to the CSG and tax base.
Income tax with the family quotient
Taxable salary is the net imposable amount minus the 10 % professional-expenses allowance (minimum EUR 509, maximum EUR 14,555). It is divided by the number of parts (1 for a single person, 2 for a couple, +0.5 for each of the first two children, +1 from the third; a single parent gets an extra half-part), taxed with the 2026 scale (0 % up to EUR 11,600, 11 % to EUR 29,579, 30 % to EUR 84,577, 41 % to EUR 181,917, 45 % above) and multiplied back. The tax saving from the children is capped (EUR 1,807 per half-part, EUR 4,262 for the first child of a single parent), then the décote reduces low tax bills.
Worked example
Non-cadre, single, EUR 36,000 gross: basic pension EUR 2,628, supplementary pension EUR 1,443.60 and CSG/CRDS EUR 3,430.89 give a net before tax of EUR 28,497.51, about EUR 2,375 a month. Taxable net salary is EUR 29,523.24 and after the 10 % allowance the taxable income is EUR 26,570. Tax from the scale is EUR 1,647, the décote lowers it to EUR 1,495, so the net after income tax is EUR 27,002.51, about EUR 2,250 a month.
A cadre earning EUR 60,000, married with two children (3 parts, a single income) pays EUR 135 of income tax after the décote and keeps EUR 47,334.62. A single cadre at EUR 90,000 pays EUR 13,308 and keeps EUR 58,217.34.
What this calculator leaves out
It describes a private-sector employee in the general scheme with no 13th month, bonuses, overtime, meal vouchers or employer-funded mutual insurance (these change the net). Civil servants contribute at different rates and are not covered. Income tax is computed for a household whose only income is this salary, using the 2026 scale on 2025 income; your real withholding rate (taux personnalisé) comes from your last tax return, and the final bill depends on all household income, tax credits and reductions. The prélèvement à la source is shown as the tax for the year divided evenly.