Category: Remuneration
Personal income tax
The progressive tax you pay on your own salary, on top of social contributions.
Personal tax is calculated on your salary after social contributions, using progressive brackets — the more you earn, the higher the rate on the top slice. A tax-free allowance and extra relief for dependent children reduce the amount actually owed, and a municipal surcharge is added on top.
In the worked example
On the worked example for a freelancer in France with €115,500 of revenue, this line comes to €638.
Calculate it
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Related terms
This article is general information for a one-person company (SASU/EURL or micro-entreprise), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.