French tax looks complicated from the outside. For most salaried engineers it comes down to four things: social contributions taken from your gross salary, income tax taken each month by your employer, one tax return a year, and, if you have just moved to France, the impatriate regime.
This guide explains each one in plain English. Figures come from Service-Public, impots.gouv.fr (the tax office) and URSSAF (the body that collects social contributions), as checked in September 2026.
The short answer
- Your salary is quoted gross (brut). Social contributions, including CSG and CRDS, come off first.
- Income tax is progressive, from 0% to 45%, and is calculated per household “share” (part).
- Your employer withholds income tax each month (prélèvement à la source). You still file a return every spring.
- If you were recruited from abroad and hadn’t been a French tax resident for the previous 5 years, the impatriate regime can make part of your pay tax-free for up to 8 years.
Gross, net and “net imposable”
A French job offer almost always gives a gross annual salary (salaire brut annuel). Your payslip then shows several steps down from that:
- Gross salary (brut): the figure in your contract.
- Employee social contributions: health, pension, unemployment and others, plus CSG and CRDS.
- Net salary before tax (net avant impôt).
- Income tax withheld at source.
- Net pay (net à payer): what reaches your bank account.
The percentage between gross and net depends on your salary level, your status and your employer’s schemes. We don’t publish a single rule of thumb. The official URSSAF simulator (mon-entreprise.urssaf.fr) converts gross to net for your own numbers.
CSG and CRDS
Two contributions apply to almost all earned income (URSSAF):
- CSG (contribution sociale généralisée): 9.20%
- CRDS (contribution au remboursement de la dette sociale): 0.50%
For salaries, both are generally calculated on 98.25% of gross pay, because 1.75% is set aside for professional expenses.
Income tax brackets (2026)
Income tax in 2026 is paid on income earned in 2025. The scale below applies to taxable income per share (Service-Public):
| Taxable income per share | Rate |
|---|---|
| Up to €11,600 | 0% |
| €11,601 to €29,579 | 11% |
| €29,580 to €84,577 | 30% |
| €84,578 to €181,917 | 41% |
| Over €181,917 | 45% |
Each rate applies only to the part of your income inside that band.
Household shares (quotient familial)
France taxes the household (foyer fiscal), not just the individual. Your taxable income is divided by a number of shares, the tax is worked out on one share, then multiplied back up.
- A single person has 1 share.
- A married couple or a couple in a civil partnership (PACS) filing together has 2 shares.
- Dependent children add extra shares. The tax benefit from children is capped.
The rules for children, single parents and the cap are on Service-Public.
The 10% deduction for work expenses
Before the scale is applied, salaried workers get an automatic 10% deduction for professional expenses. For 2025 income it is at least €509 and at most €14,555 per person. You can instead deduct your actual expenses if they are higher and you can prove them (Service-Public).
A worked example
This is an illustration only. It ignores tax credits, reductions and other adjustments.
A single person (1 share) with €50,000 of net taxable salary:
- 10% deduction: €50,000 − €5,000 = €45,000 taxable income.
- 0% on the first €11,600: €0.
- 11% on €11,600 to €29,579 (€17,979): about €1,978.
- 30% on €29,579 to €45,000 (€15,421): about €4,626.
- Total income tax: about €6,604, or roughly 13% of the €50,000.
If this were the only income of a couple with 2 shares, the tax would be much lower, because each share falls in a lower band. The official simulator on impots.gouv.fr gives an exact figure for your situation.
Withholding at source
Your employer deducts income tax from your salary each month and pays it to the tax office. This is the prélèvement à la source (Service-Public).
- When you first arrive you have no personal rate yet, because you haven’t filed a French return. Your employer applies a default rate, which ranges from 0% to 43% depending on your monthly salary.
- After your first return, the tax office calculates a personal rate and sends it to your employer. The rate is updated each September after the spring return.
- You can change your rate during the year in your online account on impots.gouv.fr if your situation changes.
The default rate doesn’t take your family into account. If you are married or have children, you may overpay at first. The difference is settled after your return.
Filing your first tax return
You file a return every spring for the previous year’s income, even though tax was withheld. impots.gouv.fr publishes the dates each year.
For your first year in France (impots.gouv.fr):
- You declare the income you received from the date you arrived until 31 December.
- If you are declaring in France for the first time and have no online access yet, you file a paper return (form 2042) with the tax office (service des impôts des particuliers) for your new address.
- Foreign income may need extra forms. Whether it is taxed in France depends on your tax residence and any tax treaty between France and the other country (impots.gouv.fr).
The tax office for your new address can help you get your tax number (numéro fiscal). With that number you can open your online account on impots.gouv.fr.
The impatriate regime
The impatriate regime (régime des impatriés, article 155 B of the French tax code) is France’s main tax incentive for people recruited from abroad. The details below come from impots.gouv.fr.
Who can use it
- You were not tax resident in France for the 5 calendar years before you started the job.
- You were recruited from abroad, either directly by a company in France or through a transfer from a foreign company in the same group.
- France is your tax home and your main place of work during each year you use the regime.
What is tax-free
- An impatriation bonus. Either the actual bonus written in your contract before you started, or a flat 30% of your net taxable pay if you choose that option. The 30% option is open to both direct hires and intra-group transfers.
- Pay for work done abroad for your French employer, within limits.
- 50% of some foreign investment income (such as dividends, interest and some capital gains), under conditions.
Limits
- Your remaining taxable salary must be at least what someone in a similar role in France would earn. Your employer checks this.
- If you claim both the bonus and the work-abroad part, you choose one of two caps: the total exemption can’t exceed 50% of your total pay, or the work-abroad part alone can’t exceed 20% of your taxable pay (after the bonus).
How long it lasts
Until 31 December of the eighth calendar year after the year you started. If you start in 2026, it can apply until the end of 2034.
How to claim
Tell your employer so it can apply the regime to your payslips. On your return, taxable salary goes in boxes 1AJ/1BJ (form 2042) and the exempt part in boxes 1DY/1EY (form 2042 C).
The regime is about income tax. Social contributions follow their own rules. impots.gouv.fr also mentions an option, under conditions, to be exempt from some French pension contributions (article L767-2 of the Social Security Code). Ask your employer whether it applies to you.
Other things to know
- Benefits have their own rules. Meal vouchers, transport reimbursement and company health cover each have their own tax treatment. Check your payslip or ask HR.
- Tax residence is decided by French law and tax treaties. If you split your year between two countries, read the impots.gouv.fr guidance for people arriving in France.
- Get advice for complex cases: stock options or BSPCE, foreign property, a partner still living abroad or freelance income.
Frequently asked questions
How much income tax does a software engineer pay in France?
It depends on your salary and household. In this guide’s worked example, a single person with €50,000 of net taxable salary pays about €6,604 in income tax, roughly 13%, after the 10% expenses deduction. That ignores tax credits and reductions, and social contributions are separate. The official simulator on impots.gouv.fr gives an exact figure.
What is the impatriate regime in France?
It is France’s main tax incentive for people recruited from abroad who weren’t French tax resident for the previous 5 calendar years. It can exempt an impatriation bonus, or a flat 30% of your net taxable pay, plus some pay for work abroad, until 31 December of the eighth calendar year after you start.
Why is so much tax taken from my first French payslips?
Because you have no personal rate yet. Until you file your first French return, your employer applies a default rate, from 0% to 43% depending on your monthly salary, that ignores your family situation. After your return, the tax office sends your employer a personal rate, and any overpayment is settled.
Do married couples pay less income tax in France?
Often, yes. A married or PACS couple filing together has 2 shares: the tax is worked out on one share, then multiplied back up. If one partner earns most of the income, each share falls in a lower band, so the total is lower. Dependent children add extra shares, but that benefit is capped.
What are CSG and CRDS on a French payslip?
They are two contributions taken from almost all earned income: CSG at 9.20% and CRDS at 0.50%. For salaries, both are generally calculated on 98.25% of gross pay, because 1.75% is set aside for professional expenses. They come off your gross salary with the other employee social contributions, before income tax is withheld.
Is my foreign income taxed in France?
It depends on your tax residence and any tax treaty between France and the other country, and foreign income may need extra forms on your return. Under the impatriate regime, 50% of some foreign investment income can be exempt, under conditions. For complex cases, such as foreign property or a partner abroad, get advice.
Related guides and jobs
- Software engineer salaries in France
- Cost of living in Paris for tech workers
- Relocation checklist for France
- French Tech Visa and Talent permit
- Browse visa sponsorship jobs and jobs you can apply for from abroad
This guide is general information, not tax advice. Rates and thresholds change every year. Check the official pages linked above or speak to a tax adviser before you make decisions.