Tax Brackets

by | May 6, 2024

Income tax simulator 2024

Detailed results

Number of shares: 0

Income per unit: €0

Gross tax: €0

Discount: €0

High-income contribution: €0

Final tax payable: €0

Average tax rate: 0%.

Marginal tax rate: 0%.

2024 scale

Up to €11,294 0%
From €11,294 to €28,797 11%
From €28,797 to €82,341 30%
From €82,341 to €177,106 41%
Over €177,106 45%

Tax brackets

Tax brackets are one of the cornerstones of modern tax systems, directly influencing everyone’s contribution to public finances. This article explores this essential tax mechanism in detail.

How to calculate your income tax?

Let’s take a concrete example for a single person with a taxable income of €35,000:

  1. First bracket (0%): €0 tax on the first €11,294
  2. Second bracket (11%): (28,797 – 11,294) × 11% = €1,925
  3. Third tranche (30%): (35,000 – 28,797) × 30% = €1,861
  4. Total: €1,925 + €1,861 = €3,786 in tax

Family quota: how to divide your tax bill?

The number of units allows you to adapt your tax to your family situation:

  • Single: 1 part
  • Married or civil union couple: 2 shares
  • Per child: +0.5 part (+1 part from 3rd child)
  • Single parent: +0.5 additional share

The discount: an advantage for modest incomes

If your gross tax bill does not exceed €1,929 (single) or €3,191 (couple), you automatically qualify for a reduction. The calculation is as follows

  • Single: (€873 – gross tax) × 45.25%.
  • Couple: (€1,444 – gross tax) × 45.25

High-income tax: additional brackets

An additional levy applies to high incomes:

  • Single: 3% between €250,000 and €500,000, 4% above that amount
  • Couple: 3% between €500,000 and €1,000,000, 4% above that amount

Tax reductions and credits

To reduce your tax bill :

  • Personal services: 50% discount
  • Donations to associations: 66% to 75%.
  • Real estate investments: Pinel, Denormandie
  • MaPrimeRénov’ for energy renovation
  • Childcare expenses
  • Union dues: 66
  • Tuition fees
  • Overseas investments
  • Subscription to SME capital
  • Employment of an in-home employee
  • Life insurance
  • Corporate sponsorship
  • PERP/PREFON contributions

Withholding tax

Tax is deducted monthly from your income. The rate applied is calculated on your N-2 income and adjusted when you file your annual tax return.

Essential tips

  • Keep your receipts for 3 years
  • Declare all your income
  • Report changes in your situation
  • Keep an eye on your direct debit rate
  • Anticipate your income fluctuations
  • Use the official simulators

Our related articles

Tax regularization

Tax regularization Tax regularization is an indispensable process for any individual or legal entity that needs to comply with current legislation on the declaration and payment of taxes. This approach, though complex, is designed to ensure full compliance with tax...

Principe De Territorialité Fiscale

Principe De Territorialité Fiscale A country's tax system is often a reflection of its governance and economic principles, particularly as regards the principle of tax territoriality. This central legal element determines the tax regime applicable to individuals and...

Compulsory levies

Compulsory levies Taxes are an important part of a country's fiscal policy, playing a key role in the redistribution of wealth and the operation of public services. But what exactly does this mean for citizens and businesses? This article explores their nature, impact...

Tax incentives

Tax incentives Tax incentives, an instrument at the heart of economic policy, aim to steer the behavior of taxpayers, whether companies or individuals, towards choices that are beneficial to the overall economy and the achievement of societal objectives. Let's find...

Flat-rate tax

Flat-rate tax Tax systems around the world are complex and diverse. In France, the term "impôt forfaitaire" (flat-rate tax) is frequently used in the field of taxation. This article aims to clarify the concept of the flat-rate tax, how it works, its advantages and...

Progressive taxation

Progressive taxation The subject of progressive taxation is of crucial importance in today's economic and social debate. It concerns the way in which taxes are levied according to taxpayers' income, and plays a major role in the distribution of wealth and the...

Tax Scale

Tax scale The tax scale, a concept as crucial as it is ubiquitous in tax life, is the backbone of progressive tax systems. It is through this mechanism that States regulate the contribution of citizens and companies according to their economic capacities. In this...

Tax rebate

Tax rebate The tax system is a complex and ever-changing universe that can sometimes be a source of heavy burdens for taxpayers. Fortunately, schemes such as tax relief exist to reduce these charges under certain conditions. But what does the term really imply and who...

Social security contributions

Social security contributions The social contribution is a central element of national solidarity and the financing of the French social model. Through a variety of levies, it plays a decisive role in the operation of social protection systems and the redistribution...

Marginal Tax Rate

Marginal Tax Rate The marginal tax rate is a central concept in taxation, having a significant impact on taxpayers' financial lives. This indicator plays a crucial role in tax planning and in understanding one's obligations to the tax authorities. This article...

The complex paths of taxation are not a problem for us.
Gain peace of mind with experts, plan your strategy!