Income tax décote: rate applied
45.25 percent
- In force or effective
- revenus 2025
- Official source
-
- BOFiP-Impôts: décote de l'impôt sur le revenu (BOI-IR-LIQ-20-20-30) We read this page on .
Official wording
45,25 pct pour l imposition des revenus de 2025
Wording recorded from the source page. Accents and punctuation may be simplified. Source: BOFiP-Impôts: décote de l'impôt sur le revenu (BOI-IR-LIQ-20-20-30).
France Navigator, by EasyFranceNow, applies this figure to your own situation in its Net Income in France.
How to cite
EasyFranceNow, "Income tax décote: rate applied", https://easyfrancenow.com/facts/fr-ir-decote-rate. Official source: BOFiP-Impôts: décote de l'impôt sur le revenu (BOI-IR-LIQ-20-20-30), read on 29 October 2026.
Licence: CC BY 4.0. Credit EasyFranceNow and link to this page. The quoted official wording and the official pages stay under their publishers' own terms. Information, not legal advice. Check the official source before you act.
More in French income tax and investment income
- French income tax brackets (barème de l'impôt sur le revenu)11,600 / 29,579 / 84,577 / 181,917 EUR and rate by bracket
- Cap on the family quotient benefit per additional half-share (plafonnement du quotient familial)1,807 EUR per half-share
- Income tax décote: ceiling for taxpayers taxed alone (single or divorced or widowed)897 EUR
- Income tax décote: ceiling for couples taxed jointly1,483 EUR
- French flat tax on investment income (PFU) total rate31.4 percent
All official figures, by topic.