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2026 scale · 2025 income
With €18,000 of net taxable salaries over the year, a single person with no children pays no tax: the scale gives €506, entirely wiped out by the decote.
Tax for the year
€0
single person, average rate 0.0%
Per month
€0
withheld from €1,500 of net taxable pay
Marginal bracket
11%
neutral grid rate: 0.0%
2026 tax on 2025 income, when each salary is €18,000 for the year (one-salary couple: the partner has no income).
| Household | Shares | Tax a year | A month | Average rate |
|---|---|---|---|---|
| Single, no children | 1 share | €0 | €0 | 0.0% |
| Single parent, 1 child | 2 shares | €0 | €0 | 0.0% |
| Single parent, 2 children | 2.5 shares | €0 | €0 | 0.0% |
| Couple, one salary, no children | 2 shares | €0 | €0 | 0.0% |
| Couple, one salary, 2 children | 3 shares | €0 | €0 | 0.0% |
| Couple, two equal salaries, no children | 2 shares | €0 | €0 | 0.0% |
| Couple, two equal salaries, 1 child | 2.5 shares | €0 | €0 | 0.0% |
| Couple, two equal salaries, 2 children | 3 shares | €0 | €0 | 0.0% |
| Couple, two equal salaries, 3 children | 4 shares | €0 | €0 | 0.0% |
| Scale bracket | Rate | Income in the bracket | Tax |
|---|---|---|---|
| €0 to €11,600 | 0% | €11,600 | €0 |
| €11,600 to €29,579 | 11% | €4,600 | €506 |
€0 more tax over the year, i.e. 0% of the extra: €1,000 is left after tax. Only the part of income above a bracket is taxed at the higher rate.
Nothing for a single person with no children: with €18,000 of net taxable salaries, the scale tax is entirely wiped out by the decote (or zero below the first bracket).
A married or PACS couple each earning €18,000 files together €36,000 on two shares: €0 of tax with no children, €0 with two children (3 shares). The “by household” table gives the other situations.
A single person's personal rate is about 0.0%: the tax divided by net taxable income. Without a rate sent by the tax office, the employer applies the neutral grid rate for €1,500 of net taxable pay a month, 0.0% (bofip.impots.gouv.fr).
€0 more tax for a single person, i.e. 0% of that €1,000: a pay rise never lowers income after tax, only the part above a bracket is taxed at the higher rate.
Your exact situation (actual expenses, PER, donations, home help): the income tax simulator. The withholding tax guide explains how the tax is taken from pay every month.
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