France · 2026
Withholding tax 2026: the default-rate grid
Withholding applies a rate to your taxable pay. With no personalised rate passed to the employer it is the default ("neutral") rate of the official grid in force since 1 May 2026: one rate for the whole base, which jumps at each bound.
The default-rate grid for mainland France
| Monthly base (taxable pay) | Rate | Antilles-Réunion: base | Guyane-Mayotte: base |
|---|---|---|---|
| under €1,635 | 0% | under €1,875 | under €2,008 |
| €1,635 – €1,697 | 0.5% | €1,875 – €1,988 | €2,008 – €2,169 |
| €1,698 – €1,806 | 1.3% | €1,989 – €2,190 | €2,170 – €2,419 |
| €1,807 – €1,927 | 2.1% | €2,191 – €2,391 | €2,420 – €2,727 |
| €1,928 – €2,059 | 2.9% | €2,392 – €2,641 | €2,728 – €2,832 |
| €2,060 – €2,169 | 3.5% | €2,642 – €2,785 | €2,833 – €2,929 |
| €2,170 – €2,314 | 4.1% | €2,786 – €2,880 | €2,930 – €3,025 |
| €2,315 – €2,737 | 5.3% | €2,881 – €3,169 | €3,026 – €3,361 |
| €2,738 – €3,134 | 7.5% | €3,170 – €3,919 | €3,362 – €4,638 |
| €3,135 – €3,570 | 9.9% | €3,920 – €5,015 | €4,639 – €6,004 |
| €3,571 – €4,018 | 11.9% | €5,016 – €5,696 | €6,005 – €6,771 |
| €4,019 – €4,689 | 13.8% | €5,697 – €6,598 | €6,772 – €7,857 |
| €4,690 – €5,623 | 15.8% | €6,599 – €7,906 | €7,858 – €8,643 |
| €5,624 – €7,036 | 17.9% | €7,907 – €8,788 | €8,644 – €9,576 |
| €7,037 – €8,788 | 20% | €8,789 – €9,988 | €9,577 – €11,114 |
| €8,789 – €12,199 | 24% | €9,989 – €13,737 | €11,115 – €14,952 |
| €12,200 – €16,522 | 28% | €13,738 – €18,252 | €14,953 – €19,019 |
| €16,523 – €25,936 | 33% | €18,253 – €27,857 | €19,020 – €30,481 |
| €25,937 – €55,557 | 38% | €27,858 – €60,892 | €30,482 – €64,340 |
| €55,558 and over | 43% | €60,893 and over | €64,341 and over |
Lower bound included, upper bound excluded; each row carries the same rate in the three grids, but the bases differ. Source: Bofip BOI-BAREME-000037.
What it withholds at ten salaries
| Gross | Taxable pay | Rate | Withholding | Net after tax |
|---|---|---|---|---|
| €2,000 | €1,640.18 | 0.5% | €8.20 | €1,574.99 |
| €2,500 | €2,050.22 | 2.9% | €59.46 | €1,919.53 |
| €3,000 | €2,460.27 | 5.3% | €130.39 | €2,244.40 |
| €3,500 | €2,870.31 | 7.5% | €215.27 | €2,555.32 |
| €4,000 | €3,280.36 | 9.9% | €324.76 | €2,841.63 |
| €5,000 | €4,105.28 | 13.8% | €566.53 | €3,396.29 |
| €6,000 | €4,935.87 | 15.8% | €779.87 | €3,985.04 |
| €8,000 | €6,597.05 | 17.9% | €1,180.87 | €5,188.24 |
| €10,000 | €8,258.23 | 20% | €1,651.65 | €6,321.65 |
| €15,000 | €12,411.18 | 28% | €3,475.13 | €8,508.66 |
Grids: Mainland France and abroad, Guadeloupe, Réunion, Martinique, Guyane and Mayotte.
Questions
Is the default rate progressive?
No. The grid ties a rate to a bracket of monthly base and that rate applies to the whole base: at €2,737 of taxable pay the rate is 5.3% on €2,737, at €2,738 it is 7.5% on €2,738. Withholding therefore jumps from one bound to the next.
When should I use my personalised rate?
The personalised rate is on your tax notice and reflects your household and income; the employer applies it if it receives it. The default rate matches a single person with no children and no other income, and can be higher or lower than yours. The calculator takes your rate.
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Estimate for 2026 after the Urssaf, Agirc-Arrco and the official default-rate grid. Not payroll, tax or financial advice.