French Income Tax Brackets and Parameters for the 2026 Fiscal Year

Five progressive tax brackets for 2026, with thresholds at 11,600 €, 29,579 €, 84,577 €, and 181,917 €. This dataset documents the official structure of the French income tax scale and related parameters for tax calculation, sourced from the 2026 finance law and the French tax code. The 494-byte CSV file contains metadata for the tax parameters, which are detailed in the description.

Use Cases

• Modeling personal income tax liability based on the described progressive bracket system and marginal rates.
• Simulating the effect of the family quotient (quotient familial) on tax calculations as mentioned in the description.
• Implementing the tax reduction mechanism (décote) for low-income households using the described parameters.
• Analyzing the structure and thresholds of the French progressive income tax system for a specific fiscal year.

Strengths

• Explicitly cites official legal sources: Article 197 of the French General Tax Code and the 2026-103 Finance Law.
• Provides precise numerical thresholds for all five tax brackets applicable in 2026.
• Includes details on auxiliary mechanisms like the family quotient and tax reduction (décote).

Limitations

• The dataset is extremely small (494 bytes), suggesting it contains only metadata or a very limited parameter set.
• Row count and specific column definitions are unknown, requiring inspection after download.
• The data is specific to a single future fiscal year (2026), limiting temporal applicability.

Provenance

Source

French General Tax Code, 2026 Finance Law (loi n° 2026-103), and BOFIP documentation from the Directorate General of Public Finances.

Collection Method

Documented parameters from official legal and fiscal sources.

Time Range

2026 fiscal year

Freshness

Last updated 2026-05-20 07:30:10

Geography

France