The income tax scale is calculated according to different brackets with different tax rates. The amount of income tax is calculated on the basis of net taxable income (to find out how to calculate it: see this article). We explain how you can determine this amount:

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There are three main steps:

1. Divide the household s net taxable income by the number of family quotient units.
2. Apply the progressive income tax scale applicable to the year s income.
3. Multiply the result by the number of family quotient units.

After that, you ll get the amount of tax due.

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You can find below the 2023 income tax scale: Fraction of taxable income (for one part) and tax rate to be applied to the bracket.

- From 0 to 10,777€ --> 0% tax rate

- From €10,778 to €27,478 --> 11% tax rate

- From €27,479 to €78,570 --> 30% tax rate

- from €78,571 to €168,994 --> 41

- from €168,995 --> 45%

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For a better understanding and application, I propose 2 examples:

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1st example: Marie, single, with an income of 32,000€ per year.

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1. For a single person, the family quotient is one share. So 32,000/1 = 32,000.

2. The income tax scale is then applied:

• Income bracket up to €10,777 taxed at 0%: €0
• Income bracket from €10,778 to €27,478 taxed at 11%: 16,700*0.11= €1,837
• Income bracket from €27,479 to €78,570 taxed at 30%: (32,000-27,478)*0.3 = €1,356

So we end up with a marginal total of €0 + €1,837 + €1,356 = €3,193 in income tax.

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3. To find the amount Marie will have to pay, simply multiply the marginal income tax total by the number of family quotient units. Here, Marie is single, so she ll have to pay €3,193 * 1 = €3,193.

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2nd example: Cédric and Sarah, married couple with 2 children and a net taxable income of 55,500€.

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1. For an adult, the share within the family quotient is worth 1, however for a child, it s only worth 0.5. So in the case of Cedric and Sarah, who have a household of 2 adults and 2 children, the family quotient is worth 2*1+2*0.5 = 3.

So we can divide their net taxable income by 3: 55,500/3=18,500€.

2. We then apply the income tax scale:

• Income bracket up to €10,777 taxed at 0%: €0
• Income bracket from €10,778 to €27,478 taxed at 11%: 7723*0.11= €849.53

So we end up with a marginal total of €0 + €849.53 = €849.53 in income tax.

3. To find the amount Cedric and Sarah will have to pay, simply multiply the marginal income tax total by the number of family quotient units. Here, it s 3, so they ll have to pay €849.53 * 3 = €2548.59.

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However, depending on your situation, there may be some adjustments. For a more detailed simulation, click on the following link: Calculating 2023 tax on 2022 income simplified model (impots.gouv.fr)

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