France Tax Tables 2022 - Tax Rates and Thresholds in France
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This page contains the tax table information used for the calculation of income tax and payroll deductions in France in 2022. These tax tables are used for the France income tax calculator and associated tax and payroll calculators published on iCalculator™ FR
2022 Tax Tables [Quick Links]
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The Income tax rates and personal allowances in France are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the France Tax Calculator 2022.
France Income Tax Tables in 2022: Income Tax Rates and Thresholds (Annual)
France Residents Income Tax Tables in : Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from € 0.000.00 | to | € 10,777.00 |
| 11% | Income from € 10,777.01 | to | € 27,748.00 |
| 30% | Income from € 27,748.01 | to | € 78,570.00 |
| 41% | Income from € 78,570.01 | to | € 168,994.00 |
| 45% | Income from € 168,994.01 | | and above |
It is worth noting that 45% is not the highest personal income tax rate you will pay in France despite it being the highest published by the French Tax office. Why? In additiona to the standard tax tables, France also applies a surtax on personal income when it passes a certain threshold. The PIT (Personal Income Tax) Surtax rates and thresholds are shown below.
France Personal Income Tax (PIT) Surtax Rates and Surtax Thresholds (Annual)| Tax Rate | Taxable Income Threshold | Applies to: |
|---|
| 3% | € 250,000.00 to € 500,000.00 | Single Tax Filers |
| 4% | € 500,000.00 and above | Single Tax Filers |
| 3% | € 500,000.00 to € 1,000,000.00 | Married (Joint) Tax Filers |
| 4% | € 1,000,000.00 and above | Married (Joint) Tax Filers |
As the table above illustrates, this means, in simple terms, that the maximum personal income tax rate in France in is 49% (45% + 4%).
France Non-Residents Income Tax Tables in : Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 30% | Flat rate on all taxable income |
France Social Security and Payroll Deduction Rates in 2022
France Social Security in 2022: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| Health, Maternity, Disability and Death | 0% | 7% | 7% |
| Autonomy solidarity contribution ("Contribution Solidarité Autonomie"/ CSA) | 0% | 0.3% | 0.3% |
| Old-age Insurance (Tier 1) | 6.9% | 8.55% | 15.45% |
| Old-age Insurance (Tier 2) | 0.4% | 2.02% | 2.42% |
| Accidents at Work | 0% | 3.45% | 3.45% |
| Family Benefits | 0% | 1% | 1% |
| Social security surcharge ("Contribution Sociale Généralisée" / CSG) | 9.039% | 0% | 9.039% |
| Social security debt reimbursement contribution ("Contribution pour le Remboursement de la Dette Sociale"/ CRDS) | 0.49125% | 0% | 0.49125% |
| Unemployment | 0% | 4.05% | 4.05% |
| AGS | 0% | 0.2% | 0.2% |
| Supplementary pensions (Agirc-Arrco scheme) (Tier 1) | 3.15% | 4.72% | 7.87% |
| Supplementary pensions (Agirc-Arrco scheme) (Tier 2) | 8.64% | 12.95% | 21.59% |
France Social Security and Payroll Deduction in 2022: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| Health, Maternity, Disability and Death | n/a | n/a | n/a | n/a |
| Autonomy solidarity contribution ("Contribution Solidarité Autonomie"/ CSA) | n/a | n/a | n/a | n/a |
| Old-age Insurance (Tier 1) | n/a | € 46,368.00 | n/a | € 46,368.00 |
| Old-age Insurance (Tier 2) | n/a | n/a | n/a | n/a |
| Accidents at Work | n/a | n/a | n/a | n/a |
| Family Benefits | n/a | n/a | n/a | n/a |
| Social security surcharge ("Contribution Sociale Généralisée" / CSG) | n/a | n/a | n/a | n/a |
| Social security debt reimbursement contribution ("Contribution pour le Remboursement de la Dette Sociale"/ CRDS) | n/a | n/a | n/a | n/a |
| Unemployment | n/a | n/a | n/a | € 185,472.00 |
| AGS | n/a | n/a | n/a | € 185,472.00 |
| Supplementary pensions (Agirc-Arrco scheme) (Tier 1) | n/a | € 46,368.00 | n/a | € 46,368.00 |
| Supplementary pensions (Agirc-Arrco scheme) (Tier 2) | € 46,368.00 | € 370,944.00 | € 46,368.00 | € 370,944.00 |
Historic Tax Tables supported for France
The following tax tables are supported by iCalculator™ FR as part of the suite of free tax tools we provide for France.