France Gross to Net Salary Calculator 2026 (Salaire Brut en Net)
In France, employees lose roughly 21% to 23% of gross salary to social contributions (more with a company health plan), giving net pay before tax. Income tax is then withheld at source at your household rate. For 2026 the social security ceiling (PASS) is €48,060 and the tax scale runs from 0% to 45%, divided by family parts.
| Yearly | Monthly |
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· Calculated with AiStaffo
Tax and deduction rules (2026)
| Social security ceiling (PASS) 2026 | €48,060 a year, €4,005 a month. |
|---|---|
| Basic pension (vieillesse) | 6.90% up to the ceiling + 0.40% on the whole salary. |
| AGIRC-ARRCO supplementary pension | 3.15% up to 1 PASS (tranche 1), 8.64% from 1 to 8 PASS (tranche 2). |
| CEG and CET | CEG 0.86% (T1) and 1.08% (T2). CET 0.14% on T1 + T2, only if salary is above 1 PASS. |
| APEC (cadres only) | 0.024% up to 4 PASS. |
| CSG and CRDS | On 98.25% of gross (up to 4 PASS) plus employer provident contributions: CSG 6.8% deductible + 2.4% non-deductible, CRDS 0.5%. The 2.4% and 0.5% stay in taxable income. |
| Health and unemployment | No employee share (except 1.30% in Alsace-Moselle). Employers pay them. |
| Income tax scale 2026 (per part) | 0% to €11,600; 11% to €29,579; 30% to €84,577; 41% to €181,917; 45% above. |
| Family parts (quotient familial) | Single 1, couple 2, +0.5 for each of the first two children, +1 from the third, +0.5 single parent. Gain capped at €1,807 per half-part (€4,262 for a single parent's first child). |
| 10% deduction and décote | 10% for work expenses (min €509, max €14,555). Décote if tax ≤ €1,982 (single) or €3,277 (couple). |
Worked example
Non-cadre earning €3,000 gross a month (€36,000 a year), single, no children, no mutuelle share.
Pension contributions: basic 6.90% + 0.40% = €2,628, AGIRC-ARRCO 3.15% = €1,134, CEG 0.86% = €309.60. CSG and CRDS on 98.25% of gross (€35,370): €2,405.16 + €848.88 + €176.85. Total €7,502.49 (20.8%).
Net before tax: €28,497.51 a year (€2,374.79 a month). Net taxable: €29,523.24; after the 10% deduction, €26,570.
Income tax: 11% × (€26,570 − €11,600) = €1,647, minus a décote of €152 = €1,495 a year, a 5.1% withholding rate.
Net after tax: €27,002.51 a year, about €2,250.21 a month.
Net before tax vs net after tax
Since 2019 French payslips show two nets: net à payer avant impôt (after social contributions) and net payé after the income tax withheld at source. The withholding rate comes from your last tax return; the calculator rebuilds it from your salary and household with the 2026 tax scale.
Which tax year is used?
The 2026 scale (loi de finances pour 2026) is the latest adopted. It sets the withholding rate applied from September 2026. Salary earned in 2026 is finally taxed in 2027 on a scale Parliament has not yet voted, usually the 2026 scale raised for inflation, so the final bill can differ slightly.
For employers
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Please note: figures follow the published 2026 rates as checked on 21 October 2026 for a resident employee in the standard case. It does not include mutuelle and prévoyance shares, overtime exemptions, meal vouchers, benefits in kind, other household income besides the partner salary you enter, tax credits (childcare, home help), the high-income contributions (CEHR/CDHR), or part-time and apprentice rules. This is a guide, not tax advice; your payslip can differ because of tax codes, benefits and timing.
Sources
Questions people ask
How do I convert brut to net in France?
What is the difference between cadre and non-cadre?
What is the PASS in 2026?
How is my withholding rate set?
How much is €3,000 gross a month in net?
Is the mutuelle included?
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