Calculate French Income Tax
calculate_french_income_taxCalculate French income tax (IR) 2026 on 2025 income per Article 197 CGI: progressive brackets with family quotient, family-quotient cap (1,807 EUR per extra half-share beyond 1 share single / 2 shares couple, 903.50 EUR per quarter share) and décote (897 EUR single / 1,483 EUR couple minus 45.25% of tax). Not implemented: the 4,262 EUR cap for single parents (parent isolé) and the special 1,079 / 1,801 EUR cases of art. 197 I-2; DOM reductions. Returns: {income, family_quotient, tax_before_cap, qf_cap, tax_after_cap, decote, total_tax, effective_rate_pct, marginal_rate_pct, brackets}. See list_bundles for related 'finance-france' calculators.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| parts | No | Number of fiscal shares (1=single, 2=married, +0.5 per child) | |
| couple | No | true = joint taxation (married/PACS couple, base 2 shares); false = individual taxation (base 1 share) | |
| income | Yes | Annual net taxable income in euros |
Output Schema
| Name | Required | Description | Default |
|---|---|---|---|
| result | No | Computed result. Object whose fields depend on the tool (e.g. {tax, marginal_rate, brackets} for tax tools, {volume_l, gallons} for volume tools). | |
| source | No | Authoritative source for the rule or formula (e.g. "Article 197 CGI", "NF DTU 21"). | |
| formula | No | Human-readable formula or method used (e.g. "I=P·r·t", "Magnus formula"). | |
| reference_url | No | Link to a calcul2 page documenting the calculation in detail. |