Official neutral withholding-rate grid for 2026
Monthly withholding base — metropolitan France, grid effective from 1 May 2026.
| Monthly taxable base | Rate |
|---|---|
| Below €1,635 | 0% |
| From €1,635 to below €1,698 | 0.5% |
| From €1,698 to below €1,807 | 1.3% |
| From €1,807 to below €1,928 | 2.1% |
| From €1,928 to below €2,060 | 2.9% |
| From €2,060 to below €2,170 | 3.5% |
| From €2,170 to below €2,315 | 4.1% |
| From €2,315 to below €2,738 | 5.3% |
| From €2,738 to below €3,135 | 7.5% |
| From €3,135 to below €3,571 | 9.9% |
| From €3,571 to below €4,019 | 11.9% |
| From €4,019 to below €4,690 | 13.8% |
| From €4,690 to below €5,624 | 15.8% |
| From €5,624 to below €7,037 | 17.9% |
| From €7,037 to below €8,789 | 20% |
| From €8,789 to below €12,200 | 24% |
| From €12,200 to below €16,523 | 28% |
| From €16,523 to below €25,937 | 33% |
| From €25,937 to below €55,558 | 38% |
| From €55,558 | 43% |
The neutral rate is used in cases such as when an employer does not have a personalised rate. It does not replace the final annual income-tax calculation.
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