A calculation aid for your standard French income tax return — salary, pensions, property, and investment income.
Tax year: 2025 income, filed in 2026
Your entries are saved automatically in this browser, so you can leave and come back without starting over.
This is your "salaire net imposable" — before the 10% deduction (that's applied automatically, don't subtract it yourself). Easiest way to find it: your December payslip shows a running year-to-date total (often labelled "cumul net imposable") — use that single figure rather than adding up all 12 payslips yourself. If you changed employer partway through the year, add together the final cumulative figure from each employer.
Add up everything you were paid over the year by every pension provider (state pension, employer pension, private annuity), before the 10% deduction — that's applied automatically. Easiest source: the annual statement (relevé annuel) each pension provider sends you, or your account on info-retraite.fr, which lists the year's total per pension.
Add up the rent you actually received into your bank account between 1 January and 31 December — not what was due on paper, and not including any security deposit (that's not income). Check your bank statements for the year if you're not sure; that's the most reliable source.
Don't calculate these yourself — every bank and broker sends you an IFU ("imprimé fiscal unique") each spring, usually by post or in your online banking documents section, which lists the exact gross dividend and interest totals to use here. If you have several banks/brokers, add the figures from all your IFUs together.
Régime des impatriés (Article 155 B CGI) — available for up to 8 years after you take up the role, if you weren't French tax resident in the previous 5 years. Also gives a 50% exemption on qualifying foreign dividends/interest. Your remuneration (excluding the exempt bonus) must be at least what a similar role would pay in France — a real anti-abuse test, not just a formality.
These three are well-defined enough to calculate here. Others exist (energy renovation via MaPrimeRénov, for instance) but work through separate application processes rather than a simple box on this form, so they're not included.
Food banks, homeless shelters, domestic violence charities, and similar (organismes d'aide aux personnes en difficulté) — 75% credited back, capped at €2,000 given. Check your donation receipt (reçu fiscal) — it should say which category applies.
General-interest charities not covered above — 66% credited back, capped at 20% of your taxable income. Your donation receipt (reçu fiscal) from the charity has the amount to use.
Crèche, childminder (assistante maternelle), or similar — not childcare in your own home (that's home employment, below). 50% credited back, capped at €3,500 per child. Your childcare provider or CAF/Pajemploi statement shows the annual total you paid.
What you actually paid (wages plus employer social charges) for someone working in your home — cleaning, gardening, childcare at home, tutoring, and similar. 50% credited back, capped at €12,000 (+€1,500 per dependent child, up to €15,000 total). If you used Cesu/Pajemploi, your annual statement (attestation fiscale) shows the exact figure to use.
Contributions to a Plan d'Épargne Retraite (PER) reduce your taxable income, up to a ceiling based on your gross professional income. This uses your salary as a proxy for that ceiling, and doesn't account for any unused ceiling carried forward from the last 3 years (which could only raise it, never lower it) — check your latest avis d'imposition for your exact ceiling if you want to be precise.
Estimated deduction ceiling: 4 637 €
Enter at least one type of income above to see your results.