Loading…
2026 scale · 2025 income
With €31,000 of net taxable salaries over the year, a single person with no children pays €1,707 of income tax, i.e. €142 a month and 6.1% 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
€1,707
single person, average rate 6.1%
Per month
€142
withheld from €2,583 of net taxable pay
Marginal bracket
11%
neutral grid rate: 5.3%
2026 tax on 2025 income, when each salary is €31,000 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 | €1,707 | €142 | 6.1% |
| 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 | €3,586 | €299 | 6.4% |
| Couple, two equal salaries, 1 child | 2.5 shares | €2,799 | €233 | 5.0% |
| Couple, two equal salaries, 2 children | 3 shares | €1,872 | €156 | 3.4% |
| Couple, two equal salaries, 3 children | 4 shares | €19 | €2 | 0.0% |
| Scale bracket | Rate | Income in the bracket | Tax |
|---|---|---|---|
| €0 to €11,600 | 0% | €11,600 | €0 |
| €11,600 to €29,579 | 11% | €16,300 | €1,793 |
€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 €31,000 of net taxable salaries over 2025, a single person with no children pays €1,707 of income tax in 2026, i.e. €142 a month and an average rate of 6.1%. Their marginal bracket is 11%.
A married or PACS couple each earning €31,000 files together €62,000 on two shares: €3,586 of tax with no children, €1,872 with two children (3 shares). The “by household” table gives the other situations.
A single person's personal rate is about 5.5%: the tax divided by net taxable income. Without a rate sent by the tax office, the employer applies the neutral grid rate for €2,583 of net taxable pay a month, 5.3% (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.
Upload your CV: the site estimates your market value from INSEE salary data, then helps you prepare your pay rise request or salary expectations.