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 €11,600 | 0% |
| €11,601 to €29,579 | 11% |
| €29,580 to €84,577 | 30% |
| €84,578 to €181,917 | 41% |
| Above €181,917 | 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% |
4b. Pension & Replacement Income — RFR Thresholds
For the 2026 declaration (2025 income). Your RFR from your 2024 Avis d'Impôt determines which CSG/CRDS/CASA rate applies to pension and replacement income. Thresholds vary by number of household parts.
| Parts | Exempt (0%) | Reduced (3.8%) | Median (6.6%) | Normal (8.3%) |
|---|---|---|---|---|
| 1 Part | ≤ €13,048 | €13,049 – €17,057 | €17,058 – €26,472 | ≥ €26,473 |
| 1.5 Parts | ≤ €16,532 | €16,533 – €21,612 | €21,613 – €33,538 | ≥ €33,539 |
| 2 Parts | ≤ €20,016 | €20,017 – €26,167 | €26,168 – €40,604 | ≥ €40,605 |
| 2.5 Parts | ≤ €23,500 | €23,501 – €30,722 | €30,723 – €47,670 | ≥ €47,671 |
| 3 Parts | ≤ €26,984 | €26,985 – €35,277 | €35,278 – €54,736 | ≥ €54,737 |
| Each extra ½ part | +€3,484 | +€4,555 | +€7,066 | +€7,066 |
| Bracket | CSG | CSG Deductible | CRDS | CASA |
|---|---|---|---|---|
| Exempt (0%) | 0% | — | 0% | Exempt |
| Reduced (3.8%) | 3.8% | fully deductible | 0.5% | Exempt |
| Median (6.6%) | 6.6% | 4.2% deductible | 0.5% | 0.3% |
| Normal (8.3%) | 8.3% | 5.9% deductible | 0.5% | 0.3% |
Source
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.