How does the quotient familial work?

Taxable income is divided by the number of household parts, the progressive barème is applied to that per-part amount, and the result is multiplied back by the parts. Couples count as 2 parts, the first two children as 0.5 each, and the third child onward as 1 part.

What are the French tax bands?

There are five bands. The first slice up to about 11,294 euros is taxed at 0 percent, then 11 percent, 30 percent, 41 percent, and 45 percent on the highest slice. Each rate applies only to income within that band.

The décote is a relief that reduces tax for low-income households. When gross tax falls below a threshold, a formula subtracts part of it, smoothing the entry into taxation so small incomes pay little or nothing.

Is this an official tax figure?

No. This is an estimate using the headline barème, parts and décote. It excludes reductions, credits, the plafonnement du quotient familial cap and special regimes. Use the official simulator on impots.gouv.fr for a binding figure.

Is my income data sent anywhere?

No. The whole calculation runs in your browser. Nothing is transmitted or stored.

France Income Tax Calculator

France taxes household income with the impôt sur le revenu, a progressive tax built around the quotient familial — the idea that a household’s tax should reflect how many people the income supports. This free calculator applies the five-band barème, the parts system, and the décote low-income relief so you can estimate the tax due. It runs entirely in your browser.

How it works

Parts (quotient familial). A single adult is 1 part; a couple is 2. Each of the first two dependent children adds 0.5 part; the third and each subsequent child adds 1 part.
Divide. Net taxable income is divided by the number of parts to get income per part.
Apply the barème. The progressive bands apply to the per-part income. Each rate only touches the slice of income inside its band:
- up to ~11,294 euros: 0%
- ~11,294 to ~28,797: 11%
- ~28,797 to ~82,341: 30%
- ~82,341 to ~177,106: 41%
- above ~177,106: 45%
Multiply back. The per-part tax is multiplied by the number of parts.
Décote. If the gross tax is below the relief threshold, the décote formula reduces it.

Example

A couple (2 parts) with 50,000 euros net taxable income: income per part is 25,000 euros. That falls in the 0% and 11% bands, giving roughly (25,000 − 11,294) × 11% = 1,508 euros per part, so about 3,016 euros for the household before any décote.

Notes

This is a headline estimate. It deliberately omits the plafonnement cap on the quotient familial advantage, tax reductions and credits (réductions and crédits d’impôt), and special regimes. For a figure you can rely on, use the official simulator at impots.gouv.fr. All processing is local.