calculate_french_income_tax
Calculate French personal income tax for 2026 using progressive brackets and family-quotient shares. Enter annual net taxable income and optional fiscal shares to get total tax, effective and marginal rates, and per-bracket breakdown.
Instructions
Calculate French personal income tax (impôt sur le revenu) for the 2026 tax year using the official progressive brackets (Article 197 CGI) and the family-quotient system. Use when the user asks how much income tax they owe in France. Inputs: income (annual net taxable income in EUR) and optional parts (number of family-quotient shares, default 1 — e.g. 2 for a married couple, 2.5 with one child). Returns total tax, effective and marginal rates, and the per-bracket breakdown. Read-only and deterministic: same inputs always give the same result; no data is stored. Not tax advice. For payroll gross-to-net conversion use calculate_french_salary instead.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| parts | No | Number of fiscal shares (1=single, 2=married, +0.5 per child) | |
| income | Yes | Annual net taxable income in euros |