Salary Calculator France

Tax Year: 2024 – 2025

If you live in France and earn a gross annual salary (salaire brut) of €44,500, or €3,708 per month, your net income (salaire net) will be €2,632. This results in an effective tax rate of 29%, as estimated by our French tax calculator (calculateur d'impôts).

The following chart outlines your earnings relative to the national average salary and minimum wage in France. These are annual, before-tax figures, calculated assuming full-time employment.

The average monthly net salary in France is €2,630 in the private sector and €2,430 in the public sector, according to the latest figures published by the National Institute of Statistics and Economic Studies (INSEE). This amount represents the average take-home pay earned by full-time employees after income tax and social security contributions have been deducted from their gross salary.

France's national minimum hourly wage (salaire minimum de croissance, Smic) is €11.65 in 2024, one of the highest in Europe. Considering that the legal full-time work week is 35 hours in France, the minimum wage corresponds to a gross salary of €1,766.92 per month, or €21,203 per year before tax.

From January 1st, 2019, France has been applying a withholding tax system ("Prélèvement à la Source" or PAS, in French), enabling employers to collect tax from the employees' salaries every month, which means that workers typically receive their monthly wages net of tax. The rate is communicated by the tax authorities and is calculated based on the previous tax return (déclaration de revenus). This new withholding tax regime only applies to individuals who are tax residents. Foreign employees classified as non-residents for tax purposes must adhere to the prior system of submitting an annual French tax return and ensure they have sufficient funds to pay their income taxes.

France has many important industries, including: tourism, machinery, chemicals, automobiles, metals, electronic equipment, textiles, and food. Among these, tourism is the largest industry, France being the most visited country in the world, with over 83 million tourists every year. The capital, Paris, is the largest urban economy in France and the third worldwide.

Over 30 companies from the Fortune Global 500 List are headquartered in France, including: Total, AXA, BNP Paribas, GDF Suez, Carrefour, and Credit Agricole.

• Income Tax (Impôt Sur Le Revenu) on personal income is progressive, with higher rates being applied to higher income levels (four tax brackets). Low income earners (salary less than €11,294) do not pay income tax, but after this amount the tax grows progressively up until 45% for individuals who earn more than €177,106. The amount of tax that you pay is based on your earnings as an individual if you are not married or in a registered partnership, or on your earnings as a household, otherwise.
• Surcharge Tax (Taxe Supplémentaire) is applied on high incomes. If you are single, you will pay a rate of 3% if your income is between €250,000 and €500,000, and 4% for income exceeding €500,000.
• Social Security Contributions (Cotisations de Sécurité Sociale) the employer withholds the employee's social security contributions at source and remits the total amount to the social security authorities. The contributions are computed on the employee's yearly gross salary. The social security contributions include:
  • employee old-age insurance (upper limit)
  • employee old-age insurance
  • employee supplementary pension
  • the general social contribution (CSG), payable by individuals living in France who benefit from the compulsory health insurance
  • the contribution to the social debt (CRDS), applied to earnings and to income from wealth. The territorial scope of the CRDS is the same as the CSG. CRDS is paid by individuals living in France who benefit from a compulsory insurance scheme.

The information presented here is based on the fiscal regulations in France in 2024. Visit impots.gouv.fr for more details.