Passer au contenu principal

Tax Calculator 2026

Calculate your 2026 income tax (2025 income). Progressive scale, family quotient, tax reduction, tax credits and withholding tax rate.

Calculateur d'impôt sur le revenu 2026 pour la déclaration des revenus 2025. Estimez précisément votre impôt avec le barème progressif, quotient familial, déductions fiscales et taux de prélèvement à la source.

Déclaration 2026 sur les revenus 2025

Ce calculateur utilise le barème 2026 pour estimer l'impôt sur vos revenus perçus en 2025. Période de déclaration : avril à juin 2026.

Calculateur d'impôt 2026

Comptent pour 0.25 part chacun
€
Salaires, pensions après abattement 10% ou frais réels
€
Laissez à 0 si un seul revenu

€
Réduction 66% (plafond 20% revenu imposable)
€
Crédit 50% des dépenses (plafond 12,000€ ou 15,000€)
€
Crédit 50% (plafond 2,300€ par enfant de -6 ans)

Estimation de votre impôt 2026

Revenu imposable
-
Nombre de parts
-
Quotient familial
-

Calcul de l'impôt brut

Tranche Taux Base Impôt
IMPÔT BRUT : -

Décote applicable

Vous bénéficiez de la décote car votre impôt brut est inférieur au plafond.

Décote : -

Réductions et crédits d'impôt

IMPÔT FINAL À PAYER

Après décote et réductions/crédits
-
Taux moyen d'imposition -
Taux marginal d'imposition -

Prélèvement à la source 2026

Taux de prélèvement :

-

Appliqué directement sur vos revenus

Prélèvement mensuel estimé :

-

Si revenu régulier
Info : Le prélèvement à la source est collecté directement par votre employeur ou organisme payeur. Le solde éventuel sera régularisé à l'automne 2026.

Simulations et optimisations

Impact de différentes situations sur votre impôt :

Barème de l'impôt sur le revenu 2026

Tranches d'imposition applicables aux revenus 2025

Tranche de revenu Taux Montant max impôt
Jusqu'à 11 294 € 0% 0 €
De 11 295 € à 28 797 € 11% 1 925 €
De 28 798 € à 82 341 € 30% 16 063 €
De 82 342 € à 177 106 € 41% 38 853 €
Au-delà de 177 106 € 45% Illimité
Important : Le barème s'applique au quotient familial (revenu ÷ nombre de parts), puis le résultat est multiplié par le nombre de parts.

Calcul de l'impôt sur le revenu 2026 : guide complet

L'impôt sur le revenu est l'un des principaux impôts en France, prélevé sur les revenus des personnes physiques. En 2026, vous déclarerez vos revenus perçus en 2025, et l'administration fiscale calculera votre impôt selon le barème progressif comportant 5 tranches d'imposition allant de 0% à 45%. Comprendre le mécanisme de calcul et les différentes déductions possibles vous permettra d'optimiser votre déclaration et d'estimer avec précision le montant à payer.

Le barème progressif de l'impôt 2026

Le système fiscal français utilise un barème progressif par tranches. Contrairement à une idée reçue, seule la partie du revenu qui dépasse chaque seuil est imposée au taux correspondant, pas la totalité des revenus. Ce mécanisme garantit une progressivité de l'impôt.

Tranche Revenu imposable Taux Calcul
1ère tranche 0 € à 11 294 € 0% Exonération totale
2ème tranche 11 295 € à 28 797 € 11% (Revenu - 11 294) × 11%
3ème tranche 28 798 € à 82 341 € 30% (Revenu - 28 797) × 30%
4ème tranche 82 342 € à 177 106 € 41% (Revenu - 82 341) × 41%
5ème tranche Au-delà de 177 106 € 45% (Revenu - 177 106) × 45%
Exemple concret :
Revenu net imposable : 40 000 €

• Tranche 1 (0-11 294€) : 11 294 × 0% = 0 €
• Tranche 2 (11 295-28 797€) : 17 503 × 11% = 1 925 €
• Tranche 3 (28 798-40 000€) : 11 203 × 30% = 3 361 €

Impôt brut total : 5 286 € (avant décote et réductions)

Le quotient familial et les parts fiscales

Le quotient familial est un mécanisme qui permet d'ajuster l'impôt en fonction de la composition du foyer. Le revenu imposable est divisé par le nombre de parts fiscales, le barème est appliqué, puis le résultat est multiplié par le nombre de parts. Cela avantage les foyers avec plusieurs personnes à charge.

Parts fiscales selon situation

  • Célibataire, divorcé, séparé : 1 part
  • Couple marié ou pacsé : 2 parts
  • Veuf(ve) : 1 part (ou 2 parts sous conditions)
  • Célibataire avec enfant : 2 parts (parent isolé)

Parts pour enfants à charge

  • 1er enfant : +0.5 part
  • 2ème enfant : +0.5 part
  • 3ème enfant : +1 part
  • 4ème enfant et suivants : +1 part chacun
  • Garde alternée : +0.25 part par enfant
Plafonnement du quotient familial : L'avantage procuré par chaque demi-part est plafonné à 1 759 € pour 2026 (3 518 € par part entière). Ce plafond limite l'avantage fiscal pour les hauts revenus.

La décote : réduction pour les petits revenus

La décote est une réduction automatique d'impôt accordée aux contribuables dont l'impôt brut est inférieur à un certain seuil. Elle permet de diminuer progressivement l'impôt jusqu'à le rendre nul pour les très faibles revenus.

Formule de la décote 2026 :

Célibataire :
Si impôt brut ≤ 1 929 €
Décote = 873 - (impôt brut × 0.4525)

Couple marié/pacsé :
Si impôt brut ≤ 3 191 €
Décote = 1 444 - (impôt brut × 0.4525)

Exemple célibataire :
Impôt brut = 1 200 €
Décote = 873 - (1 200 × 0.4525) = 873 - 543 = 330 €
Impôt après décote = 1 200 - 330 = 870 €

Réductions et crédits d'impôt courants

Les réductions d'impôt diminuent l'impôt dû (si vous êtes imposable), tandis que les crédits d'impôt vous sont remboursés même si vous n'êtes pas imposable. Voici les principaux avantages fiscaux :

Réductions d'impôt

1. Dons aux œuvres

  • 66% de réduction (organismes d'intérêt général)
  • 75% de réduction (aide aux personnes en difficulté, plafond 1 000€)
  • Plafond global : 20% du revenu imposable

2. Investissements locatifs

  • Pinel : jusqu'à 21% sur 12 ans
  • Denormandie : jusqu'à 21% sur 12 ans
  • Malraux : 22% ou 30% des travaux
Crédits d'impôt

1. Emploi à domicile

  • 50% des dépenses
  • Plafond : 12 000€ (+ 1 500€ par enfant ou personne à charge)
  • Maximum : 15 000€ de dépenses

2. Frais de garde d'enfants

  • 50% des dépenses
  • Plafond : 2 300€ par enfant de moins de 6 ans
  • Crédit maximum : 1 150€ par enfant

Le prélèvement à la source : comment ça marche ?

Depuis 2019, l'impôt sur le revenu est prélevé directement à la source par l'employeur ou l'organisme payeur. Le taux de prélèvement est calculé par l'administration fiscale sur la base de votre dernière déclaration et appliqué automatiquement chaque mois.

Calcul du taux de prélèvement 2026

Le taux est calculé ainsi :

Taux = (Impôt sur revenus 2025 / Revenus 2025) × 100

Exemple : Revenu 2025 = 35 000€, Impôt 2025 = 2 800€
Taux 2026 = (2 800 / 35 000) × 100 = 8.0%

Régularisation annuelle : En septembre 2026, l'administration compare le prélèvement effectué avec l'impôt réellement dû. Si trop-perçu : remboursement. Si insuffisant : solde à payer.

Optimisation fiscale : conseils pratiques

💡 10 conseils pour réduire votre impôt :

  1. Déduire les frais réels si supérieurs à l'abattement de 10%
  2. Faire des dons aux associations (réduction 66% ou 75%)
  3. Employer à domicile (ménage, jardinage, garde d'enfants)
  4. Cotiser à un PERP ou PER (déduction du revenu imposable)
  5. Investir dans l'immobilier locatif (Pinel, Denormandie)
  6. Se marier ou se pacser avant le 31 décembre (2 parts dès l'année)
  7. Déclarer les pensions alimentaires versées aux ascendants ou descendants
  8. Profiter des niches fiscales (FIP, FCPI, Sofica...)
  9. Vérifier le rattachement des enfants (majeurs étudiants)
  10. Déclarer les travaux de rénovation énergétique (sous conditions)

Frequently asked questions

Income tax in France uses a progressive bracket system. The calculation is done in 4 steps: (1) Determine taxable net income (salaries after 10% deduction or ac... Income tax in France uses a progressive bracket system. The calculation is done in 4 steps: (1) Determine taxable net income (salaries after 10% deduction or actual expenses). (2) Calculate the number of tax units according to your family situation and dependent children. (3) Divide income by number of units to get family quotient. (4) Apply progressive scale to quotient, then multiply by number of units. The 2026 scale has 5 brackets: 0% up to €11,294, 11% from €11,295 to €28,797, 30% from €28,798 to €82,341, 41% from €82,342 to €177,106, and 45% beyond. Only the portion of income in each bracket is taxed at the corresponding rate, not the total. Example: with €40,000 income, you pay €0 on first €11,294, €1,925 on bracket €11,295-28,797 (11%), and €3,361 on bracket €28,798-40,000 (30%), for €5,286 gross tax.

The family quotient is a mechanism that adjusts tax according to your household composition. It works as follows: your taxable income is divided by the number o... The family quotient is a mechanism that adjusts tax according to your household composition. It works as follows: your taxable income is divided by the number of tax units, the scale is applied to this quotient, then the result is multiplied by the number of units. Number of units: single = 1 unit, married/civil partnership couple = 2 units. Children: 1st child = +0.5 unit, 2nd = +0.5 unit, 3rd and following = +1 unit each. Shared custody = +0.25 unit per child. WARNING: the benefit is capped at €1,759 per half-unit (€3,518 per full unit) for 2026. Concrete example: couple with 2 children, income €60,000. Units = 2 (couple) + 0.5 + 0.5 = 3 units. Quotient = €60,000 ÷ 3 = €20,000. We apply scale on €20,000 = €973 tax. Total tax = €973 × 3 = €2,919. Without family quotient (1 unit), tax would be €9,073. Family quotient therefore provides a benefit of €6,154.

The tax reduction is an automatic tax decrease for taxpayers with low gross tax. It allows to progressively reduce tax until making it zero for very low incomes... The tax reduction is an automatic tax decrease for taxpayers with low gross tax. It allows to progressively reduce tax until making it zero for very low incomes. 2026 conditions: single with gross tax ≤ €1,929, or couple with gross tax ≤ €3,191. Calculation: single = €873 - (gross tax × 0.4525), couple = €1,444 - (gross tax × 0.4525). The reduction decreases proportionally as tax increases, until canceling at the threshold. Example 1 (single): gross tax €1,200. Reduction = €873 - (€1,200 × 0.4525) = €873 - €543 = €330. Final tax = €1,200 - €330 = €870. Example 2 (single): gross tax €500. Reduction = €873 - (€500 × 0.4525) = €873 - €226 = €647. Final tax = €0 (reduction cannot be negative, so tax brought to 0). Reduction applies BEFORE tax reductions and credits.

The AVERAGE RATE is the actual percentage of tax you pay on all your income. Calculation: (Final tax / Taxable income) × 100. It's your effective tax rate. The ... The AVERAGE RATE is the actual percentage of tax you pay on all your income. Calculation: (Final tax / Taxable income) × 100. It's your effective tax rate. The MARGINAL RATE is the rate of the highest bracket you're in. It's the rate that will apply to any additional euro earned. Concrete example: income €40,000, final tax €3,500. Average rate = (€3,500 / €40,000) × 100 = 8.75%. You effectively pay 8.75% tax. Marginal rate = 30% because your income reaches the 3rd bracket (€28,798-82,341). If you earn €1,000 more, these €1,000 will be taxed at 30% (€300 additional tax). IMPORTANT: marginal rate applies ONLY to the portion of income in this bracket, not the total. Average rate is always lower than marginal rate thanks to scale progressivity.

Donations to organizations of general interest entitle you to a tax REDUCTION (not an income deduction). Two rates: (1) 66% reduction for classic donations (ass... Donations to organizations of general interest entitle you to a tax REDUCTION (not an income deduction). Two rates: (1) 66% reduction for classic donations (associations, foundations recognized as public utility, organizations of general interest). Cap: 20% of taxable income. (2) 75% reduction for donations helping people in difficulty (Food Banks, People's Relief, etc.). Cap: €1,000 donations, beyond the rate goes to 66%. Example 1: income €50,000, donation €2,000 to association. Reduction = €2,000 × 66% = €1,320. Your donation actually costs you €680 (€2,000 - €1,320). Example 2: donation €1,500 to Food Banks. On first €1,000: €1,000 × 75% = €750. On following €500: €500 × 66% = €330. Total reduction = €1,080. WARNING: reduction cannot exceed your tax due. If you are not taxable, you do not benefit from reduction (unlike tax credit which is refunded).

The tax credit for home employment allows you to recover 50% of expenses incurred for personal services (housework, gardening, childcare, school support, assist... The tax credit for home employment allows you to recover 50% of expenses incurred for personal services (housework, gardening, childcare, school support, assistance to elderly or disabled people, etc.). It's a tax CREDIT, so if you are not taxable, the sum is refunded to you. Cap: €12,000 expenses per year (maximum credit €6,000), increased by €1,500 per dependent child or person over 65 (maximum cap €15,000 i.e. €7,500 credit). Example 1: single, €4,000 housework expenses. Credit = €4,000 × 50% = €2,000. If tax due = €1,500, you pay €0 and recover €500. Example 2: couple 2 children, €14,000 expenses (housework + gardening + school support). Cap = €12,000 + (€1,500 × 2) = €15,000. Expenses taken into account = €14,000. Credit = €14,000 × 50% = €7,000. IMPORTANT: employer must be declared (CESU, Pajemploi, etc.). Cash payments are not eligible.

Withholding tax (PAS) consists of deducting tax directly from your monthly income. The rate is calculated by tax administration based on your 2025 declaration (... Withholding tax (PAS) consists of deducting tax directly from your monthly income. The rate is calculated by tax administration based on your 2025 declaration (2024 income) and automatically applied in 2026 on your 2025 income. Rate calculation: (Tax on 2024 income / 2024 income) × 100. This rate is transmitted to your employer who withholds it each month. Example: 2024 income = €35,000, 2024 tax = €2,800. 2026 rate = (€2,800 / €35,000) × 100 = 8.0%. In 2026, on a monthly salary of €2,917, withholding = €2,917 × 8% = €233. You receive €2,684 net. REGULARIZATION: in September 2026, administration compares total withheld with tax actually due on your 2025 income. If too much withheld: refund. If insufficient: balance to pay. PERSONALIZED RATE: you can request a modification of your rate if your situation changes (income decrease/increase, birth, marriage, etc.) on impots.gouv.fr.

By default, a flat-rate deduction of 10% is automatically applied to your salaries to account for professional expenses (travel, meals, clothing, etc.). You can... By default, a flat-rate deduction of 10% is automatically applied to your salaries to account for professional expenses (travel, meals, clothing, etc.). You can opt for ACTUAL EXPENSES deduction if your expenses exceed 10% of your income. Deductible expenses: home-work travel expenses (mileage scale), meal expenses (if distance or shifted hours), training expenses, professional documentation, equipment/tools purchase, specific clothing, professional premises. Example 1: gross salary €40,000. 10% deduction = €4,000. Taxable income = €36,000. Calculated actual expenses = €3,000. Keep deduction (more advantageous). Example 2: salary €30,000, home-work journey 60 km/day × 2 × 220 days = 26,400 km. Mileage expenses = €5,280 (according to scale). 10% deduction = €3,000. Opt for actual expenses: save €2,280 taxable income = approximately €680 less tax. WARNING: you must keep ALL supporting documents (invoices, fuel receipts, employer certificates) for 3 years in case of audit.

Marriage or civil partnership concluded before December 31 entitles you to joint taxation from the year of marriage/partnership, with 2 tax units instead of 1+1... Marriage or civil partnership concluded before December 31 entitles you to joint taxation from the year of marriage/partnership, with 2 tax units instead of 1+1. ADVANTAGE: family quotient smooths incomes. If one spouse earns much more than the other, joint taxation is advantageous. NEUTRAL: if both spouses have similar modest incomes, impact is low. DISADVANTAGE: if both spouses have similar high incomes, family quotient cap can reduce benefit. Example 1 ADVANTAGEOUS: Person A = €60,000, Person B = €20,000. Separate: A pays €9,073 + B pays €973 = €10,046 total. Married: income €80,000, 2 units, quotient €40,000, tax = €5,286 × 2 = €10,572... but with reduction and optimization = €8,500 approximately. Saving ≈ €1,546. Example 2 NEUTRAL: A = €25,000, B = €25,000. Separate: €1,430 × 2 = €2,860. Married: €2,850. Minimal difference. ADVICE: run a simulation before December 31 to decide the best tax timing to get married/partnered.

The 10 most common mistakes: (1) Forgetting to declare income (pensions, unemployment benefits, rental income). All income must be declared. (2) Mistaking numbe... The 10 most common mistakes: (1) Forgetting to declare income (pensions, unemployment benefits, rental income). All income must be declared. (2) Mistaking number of units (children in shared custody = 0.25 unit, not 0.5). (3) Not declaring childcare expenses when eligible for tax credit. (4) Forgetting to deduct alimony paid to adult children or parents. (5) Not modifying withholding rate after situation change (birth, marriage, income decrease). (6) Confusing reduction (if taxable) and tax credit (refundable even if not taxable). (7) Exceeding tax niche caps (overall cap €10,000/year). (8) Declaring gross amount instead of net for salaries. (9) Forgetting to carry forward property deficits or deductible charges from previous years. (10) Not checking pre-filled: frequent errors on mutations, employer changes. ADVICE: keep all supporting documents 3 years, use simulator before validating, and in case of doubt contact your tax center.
Publicité

Autres calculateurs

Salaire brut/net Crédit immobilier Frais de notaire
Publicité
Lien copié !