While not strictly an income tax, the Securite Sociale is deducted automatically from your gross salary. Basically, if you are strictly on the French system, you will first have approximately 20% of your gross salary withheld by your company. These ‘cotisations sociales’ are paid by companies and all workers, both salaried and self-employed. For salaried employees this generally covers health insurance, disability, retirement pensions, and unemployment insurance. (Again, note that if you are from a country with a bilateral agreement with France to avoid double taxation, you may not pay this cotisation, but will not be able to enter the French health care system.)
Income taxes are due in France by May 31 of the year following the income taxed; therefore income earned in 2015 will not be taxed until May 31, 2016. You may pay immediately or in three equal installments.
Your income tax is based on your net salary, minus deductions and rebates that vary widely per person (married, with children, etc). For more information, including helpful websites, please refer back to the general ‘Taxes’ section.
Tax Year 2014 (income to be declared in 2015)
|Up to €9,690||0%|
|€9,691 – €26,764||14%|
|€26,765 to €71,754||30%|
|€71,755 to €151,956||41%|
|From €151,957 and up||45%|