How pay after tax works in France
In France a large slice of gross pay goes to social contributions (cotisations sociales) before income tax is even considered. These fund health, pensions, unemployment and the CSG and CRDS levies, and they are the main reason the gap between gross (brut) and net is wider than in many countries. Income tax (impot sur le revenu) is then charged on the net taxable salary on a progressive scale.
The French system is built around the household: the quotient familial divides taxable income by a number of parts based on your family, which lowers the rate that applies. A decote reduces the tax for lower incomes, and a standard 10% deduction for professional expenses applies before the scale. The calculator models these so your net imposable and take-home reflect your real situation.
What this calculator works out
- Social contributions (cotisations sociales, CSG, CRDS)
- Income tax on the progressive scale
- The 10% standard deduction for professional expenses
- The quotient familial and the decote for lower incomes