About taxes in France

France applies a progressive income tax ("Impôt sur le Revenu") with brackets from 0% to 45% in 2025, plus an exceptional contribution on high incomes ("CEHR") of 3%–4% above €250,000 for singles. Employment income benefits from a flat 10% professional-expenses deduction (capped at €14,171). The unique "Quotient Familial" splits taxable income across "parts" — 1 for a single adult, 2 for a married couple, +0.5 per dependent child (1 from the third child) — significantly reducing tax for families. Employee social contributions are substantial and layered: pension (vieillesse), unemployment (chômage, mostly employer-paid since 2018), CSG/CRDS (9.7% of which 6.8% deductible), and others, totalling roughly 22% of gross before income tax. The "Prélèvement à la Source" (PAS) means income tax is withheld monthly by your employer based on a rate computed by the tax office. The Impatriate Regime ("régime des impatriés", art. 155 B CGI) exempts the impatriation premium and up to 30% of net taxable salary for up to 8 years for qualifying inbound employees, plus partial exemption of foreign-sourced workdays.