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2026 scale · 2025 income
With €25,000 of net taxable salaries over the year, a single person with no children pays €845 of income tax, i.e. €70 a month and 3.8% of their net taxable income. As a couple or with children, the tax drops sharply: the table below works it out for each household.
Tax for the year
€845
single person, average rate 3.8%
Per month
€70
withheld from €2,083 of net taxable pay
Marginal bracket
11%
neutral grid rate: 3.5%
2026 tax on 2025 income, when each salary is €25,000 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 | €845 | €70 | 3.8% |
| 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 | €2,000 | €167 | 4.4% |
| Couple, two equal salaries, 1 child | 2.5 shares | €1,073 | €89 | 2.4% |
| Couple, two equal salaries, 2 children | 3 shares | €147 | €12 | 0.3% |
| 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% | €10,900 | €1,199 |
€144 more tax over the year, i.e. 14% of the extra: €856 is left after tax. Only the part of income above a bracket is taxed at the higher rate.
For €25,000 of net taxable salaries over 2025, a single person with no children pays €845 of income tax in 2026, i.e. €70 a month and an average rate of 3.8%. Their marginal bracket is 11%.
A married or PACS couple each earning €25,000 files together €50,000 on two shares: €2,000 of tax with no children, €147 with two children (3 shares). The “by household” table gives the other situations.
A single person's personal rate is about 3.4%: the tax divided by net taxable income. Without a rate sent by the tax office, the employer applies the neutral grid rate for €2,083 of net taxable pay a month, 3.5% (bofip.impots.gouv.fr).
€144 more tax for a single person, i.e. 14% 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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