About the France Salary Calculator (Brut to Net)
This France salary calculator converts a gross salary (salaire brut) into net pay (salaire net) and then estimates income tax to give your net after tax (net après impôt). It applies typical employee social-contribution rates — about 22% for non-cadre private-sector staff, 25% for cadres and 15% for public-sector employees — or a custom rate from your payslip.
It is aimed at people comparing job offers in France, expats working out what a French salary is worth, and employees checking their fiche de paie. Enter your annual gross, choose your status and household (single or couple and number of children) and you get annual and monthly figures.
Income tax uses the latest published scale: the barème from the 2026 finance law (loi n° 2026-103 of 19 February 2026), which applies to 2025 income and is indexed by 0.9%. The scale for 2026 income will only be set by the 2027 finance law, so this is the best available estimate for current pay. Tax is charged on net taxable income after the 10% professional-expenses allowance (minimum €509, maximum €14,555), with the quotient familial, its cap of €1,807 per half-share and the décote for low tax bills. Net taxable income adds back the non-deductible CSG/CRDS (2.9% of 98.25% of gross). The contribution rates are flat approximations rather than a line-by-line payslip calculation, single parents’ extra half-share (case T) is not modelled, and real payslips vary with mutuelle, prévoyance and company schemes. Tax depends on all household income, so treat results as an estimate.
With the default inputs, the monthly net after tax is €2,681.07. Change any value above to recalculate instantly.
How to use the france salary calculator (brut to net)
- 1Enter your annual gross (brut) salary — multiply monthly brut by 12 or 13 if you have a 13th month.
- 2Choose your status: non-cadre, cadre, public sector or a custom rate from your payslip.
- 3Select single or couple and the number of dependent children.
- 4Keep income tax switched on to see your net after tax.
- 5Compare the monthly net before and after tax.
Formula and method
Employee social contributions (health, pension, unemployment, CSG and CRDS) are applied as a single rate c on gross salary: about 22% for non-cadres, 25% for cadres (who pay extra supplementary pension contributions) and about 15% in the public sector. Net before tax is gross minus these contributions.
Net taxable income adds back the 2.4% CSG and 0.5% CRDS that are not tax-deductible, then takes the 10% professional-expenses allowance (minimum €509, maximum €14,555). Tax is calculated per share using the barème from the 2026 finance law (0% up to €11,600, 11% to €29,579, 30% to €84,577, 41% to €181,917, 45% above) and multiplied back by the number of shares; the benefit of each extra half-share is capped at €1,807, and the décote (€897 − 45.25% of the tax for a single person, €1,483 − 45.25% for a couple) reduces small tax bills.
- c
- Employee social contribution rate
- R
- Net taxable income after the 10% allowance
- parts
- Household tax shares (quotient familial)
Worked examples
€45,000 brut, non-cadre, single
Contributions of 22% leave €35,100 net (€2,925 a month). Net taxable income is €36,382 after adding back non-deductible CSG/CRDS; after the 10% allowance, €32,744 is taxed at 0/11/30%, giving about €2,927 of tax and €2,681 a month after tax.
€70,000 cadre, couple with two children
At 25% contributions, net is €52,500. With 3 shares the €49,045 taxable income is split into €16,348 per share, taxed at 11% above €11,600 — about €1,567 in total. Because that is under the €3,277 couple threshold, the décote (€1,483 − 45.25% × €1,567 = €774) reduces it to about €793.
€24,000 brut, non-cadre, single
Net pay is €18,720 (€1,560 a month). Taxable income of €17,463 gives about €645 of tax before the décote (€897 − 45.25% × €645 = €605), which cuts it to roughly €40 a year.
Frequently asked questions
How do I convert brut to net in France?+
A quick rule is net ≈ brut × 0.78 for non-cadre private-sector employees, brut × 0.75 for cadres and brut × 0.85 in the public sector. The exact figure depends on your contract, mutuelle and pension schemes, shown line by line on your fiche de paie.
What is the difference between net and net après impôt?+
Net (net avant impôt) is gross minus social contributions. Since 2019 income tax is withheld at source (prélèvement à la source), so the amount paid into your bank account — net après impôt — is lower by your personal withholding rate.
Why do cadres get less net from the same gross?+
Cadres pay additional supplementary pension contributions (AGIRC-ARRCO tranche 2 and APEC) and often higher prévoyance, so their contributions are closer to 25% of gross versus about 22% for non-cadres.
How does the quotient familial work?+
Taxable income is divided by the number of household shares — 1 for a single person, 2 for a married or PACS couple, plus 0.5 for each of the first two children and 1 for each additional child — taxed on the scale, then multiplied back. The tax saving from each extra half-share is capped.
What is the décote?+
The décote is a reduction for households with a small income tax bill. Under the 2026 finance law (2025 income) a single person whose gross tax is under €1,982 has it reduced by €897 minus 45.25% of the tax; for a couple taxed jointly the figures are €3,277 and €1,483.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.
Sources