Inspect exchange-rate sources, 2026 tax rates, social charge rates, and the policy settings used to produce outputs.
1. Progressive Income Tax Scale — Barème
Applied to salaries, pensions, and rental income. Rates apply to each "part" of the household.
| Taxable Income (per Part) | Tax Rate |
|---|---|
| Up to €11,497 | 0% |
| €11,498 to €29,315 | 11% |
| €29,316 to €83,823 | 30% |
| €83,824 to €180,294 | 41% |
| Above €180,295 | 45% |
2. Investment Income — Flat Tax / PFU
Applied to UK/foreign dividends, interest, and capital gains on securities.
| Component | Standard Rate | S1 Holder Rate |
|---|---|---|
| Income Tax | 12.8% | 12.8% |
| Social Charges | 18.6% (New for 2026) | 7.5% (Solidarity tax) |
| Total PFU | 31.4% | 20.3% |
3. Rental Income Allowances — Micro-Régimes
For gross receipts below the annual limit, an automatic deduction covers all expenses.
| Rental Type | Annual Limit | Allowance (Deduction) |
|---|---|---|
| Unfurnished (Bare) — incl. UK rental | €15,000 | 30% |
| Furnished (Long-term) | €77,700 | 50% |
| Classified Tourist / Gîte | €77,700 | 50% (Reduced from 71%) |
| Unclassified Airbnb | €15,000 | 30% (Reduced from 50%) |
| Chambres d'Hôtes | €77,700 | 71% |
4. Social Charges by Income Type
Note: real estate income was generally exempt from the 2026 hike applied to financial assets.
| Income Category | Standard Resident | S1 Holder |
|---|---|---|
| Investments / Stocks | 18.6% | 7.5% |
| Rental Income (All) | 17.2% | 7.5% |
| Pensions | Up to 9.1% | 0% |
5. Tax-Free Limits & Specific Thresholds
Official References
| Order | Source | Type | Reference |
|---|---|---|---|
| 1 | Banque de France Daily | Local synced data | BdF Exchange Rates |
| 2 | European Central Bank | ECB API | ECB Data API |
| 3 | Annual averages | Local JSON fallback | Campaign average-rate file |
This is a branded reference page. Values above are illustrative placeholders showing layout, traceability, and source transparency.