Does this scale apply to all my income?

It applies to the household’s total net taxable income (professional and other), after applicable abattements and deductions — not to gross turnover.

Is the scale the same every year?

No, thresholds are revalued each year by the loi de finances to track inflation (+0.9% in 2026) — always use the scale for the relevant tax year.

How does the quotient familial affect my tax?

The more parts you have, the lower the income per part, so the more you stay in the lower brackets — reducing the effective marginal rate applied to your total income.

Does this scale also apply to dividends?

Only if you elect barème taxation (with a 40% abattement) instead of the 31.4% flat tax — a choice to make line by line depending on your marginal rate.

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Compliance6 min read

The 2026 income tax brackets: rates and thresholds you need to know

Published July 20, 2026

The income tax scale (barème) for 2025 income, filed in spring 2026, was revalued by +0.9% under the 2026 loi de finances. Knowing your marginal rate — and how the quotient familial changes it — is the starting point for every other tax decision you make as a freelancer or company director.

The 2026 brackets, bracket by bracket

The income tax (IR) scale applicable to 2025 income, declared in spring 2026, was revalued by +0.9% under the 2026 loi de finances to account for inflation. Five brackets apply in sequence, each taxed at its own marginal rate — only the slice of income that falls within a bracket is taxed at that bracket’s rate, not your entire income.

0% up to €11,600
11% from €11,601 to €29,579
30% from €29,580 to €84,577
41% from €84,578 to €181,917
45% above €181,917

A calculation per part, not per household

The scale does not apply directly to your household’s total income: it applies per part of the quotient familial. Taxable income is divided by the number of parts (1 for a single person, 2 for a married or PACS couple, plus half-parts for dependent children), the scale is applied to that per-part amount, and the result is multiplied back by the number of parts to get the household’s total tax. This mechanism lowers the effective marginal rate for households with more parts.

Why indexation matters for a freelancer

For a freelancer under micro-entreprise or a company director, this scale applies to net taxable income after the abattement (micro) or to taxable director remuneration (company), as well as to any share of dividends elected for barème taxation instead of the flat tax. The +0.9% indexation of thresholds in 2026 prevents a mechanical increase in tax at unchanged income — but if your income grows faster than inflation, you can move into a higher bracket from one year to the next.

A reference point for your decisions

Knowing your marginal tax rate — the rate of the highest bracket you reach — is the base figure for arbitrating between the levers available to you: a deductible PER Madelin contribution, the versement libératoire election, or the remuneration-versus-dividends choice in a company. An extra euro of income does not carry the same tax cost depending on whether you’re at the top of the 11% bracket or the top of the 30% bracket.

Frequently asked

Does this scale apply to all my income?: It applies to the household’s total net taxable income (professional and other), after applicable abattements and deductions — not to gross turnover.
Is the scale the same every year?: No, thresholds are revalued each year by the loi de finances to track inflation (+0.9% in 2026) — always use the scale for the relevant tax year.
How does the quotient familial affect my tax?: The more parts you have, the lower the income per part, so the more you stay in the lower brackets — reducing the effective marginal rate applied to your total income.
Does this scale also apply to dividends?: Only if you elect barème taxation (with a 40% abattement) instead of the 31.4% flat tax — a choice to make line by line depending on your marginal rate.

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.