France Sources and Verification
Source-backed employee estimate for 2025-01-01 to 2025-12-31.
Professional verification
The France calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| EUR 65,000 a yearFrench assessment profile: Single, divorced or separated - no children; Your annual statutory employee contributions: 13500; Your annual net taxable salary: 53000 | EUR 44,086.01 | EUR 44,086.01 | Matches |
| EUR 30,000 a yearFrench assessment profile: Single, divorced or separated - no children; Your annual statutory employee contributions: 7000; Your annual net taxable salary: 23000 | EUR 22,443.05 | EUR 22,443.05 | Matches |
Official sources and monitoring
5 official sources. 4 were checked automatically in the last three weeks, most recently on 2026-10-21. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| 2026 assessment tariff and decoteService Public - DILA | 2026-10-16 | Checked automaticallyLast checked 2026-10-16 |
| 2026 tax brochure - 2025 employee-expense allowanceDirection generale des Finances publiques | 2026-10-16 | Checked automaticallyLast checked 2026-10-21 |
| Employee social contributions and payslip treatmentService Public - DILA | 2026-10-16 | Checked automaticallyLast checked 2026-10-16 |
| 2026 family quotient shares and benefit capsService Public - DILA | 2026-10-17 | Checked automaticallyLast checked 2026-10-17 |
| Le regime des impatries (article 155 B du CGI)impots.gouv.fr | 2026-10-19 | First automated check pending |
No detected source change is waiting for review.
Rule version
Version FR-2026-v2, approved on 2026-10-17, last validated on 2026-10-17. Rules are effective from 2025-01-01 to 2025-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Assessment in 2026 of salary earned in 2025 for full-year French residents aged 18-64.
- Single, single with children, single parent, married or PACS joint, and widowed profiles are supported for principal or exclusive child custody.
- The household quotient and 2026 family-quotient caps are applied before the individual or couple decote.
- Use gross cash salary, actual annual employee contributions and annual payslip net imposable before the 10% expense allowance. Employer health benefits and non-deductible CSG must already be reflected in the supplied net taxable salary.
- The model does not infer sector contribution rates or recreate net taxable pay from gross. It uses the entered payslip fiscal base.
- The standard 10% employee-expense allowance is limited to EUR509-14,555 and never exceeds salary; single-person decote is applied as a non-refundable reduction.
- Supported taxable income after the allowance is at least EUR20,000 and gross is at most EUR200,000, excluding high-income surtaxes and small-tax collection exceptions.
Coverage & limitations
Rule version FR-2026-v2 · Tax year 2026. See sources, monitoring and verification status.
- French employee assessment using actual payslip contributions and net taxable salary. Independent professional verification pending.
- Principal or exclusive child custody is supported. Shared custody, disability shares, veteran shares and adult-child attachment are not yet included.
- No self-employment, other income, benefits in kind, special expatriate regimes, actual-expense election or optional tax credits.
- Monthly net is annual household cash after tax divided by twelve, not exact payroll withholding. Employer contributions are not estimated.
- This is the 2026 assessment of 2025 earnings, not a projection of tax on salary earned in 2026.