Quick answer
In 2026 French residents cut their income tax mainly through the family quotient, the automatic 10% deduction on salaries, PER pension contributions (up to about EUR 37,680) and 50% tax credits for home help and childcare. Non-residents lose most of these unless 75% of their income is taxed in France.
Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad
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Find my savings →You live in France, or are about to, and want to pay what you owe, not more. After this guide, you will know which deductions and credits exist, how much each saves, and which ones disappear if you become non-resident.
France personal deductions and benefits in 2026: the key figures
| Item | Rule for 2026 (2025 income) |
|---|---|
| Income tax scale | 0% up to about EUR 11,600, then 11%, 30%, 41%, 45% |
| Family quotient | 1 part single, 2 couple, +0.5 per child for the first two, +1 from the third |
| Cap per extra half part | About EUR 1,807 |
| Salary deduction | Automatic 10%, or actual expenses |
| PER pension contributions | Deductible up to 10% of income, max about EUR 37,680 for 2026 payments |
| Home help credit | 50% of up to EUR 12,000 (+1,500 per dependant, max 15,000) |
| Childcare credit (under 6) | 50% of up to EUR 3,500 per child |
| Donations | 66% reduction, within 20% of taxable income |
Is this guide for you?
Read on if you…
- are a French resident employee, freelancer or founder filing an annual return;
- have children, pay for childcare or home help, or save for retirement;
- are about to move in or out and want to know what you gain or lose.
Probably not your case if you…
- only have French rental income and live abroad. Read the non-resident section only;
- run a company and want to deduct business costs. See our guide to business expenses in France.
How does the French family quotient lower your tax?
France taxes the household (foyer fiscal), not the individual. Married and PACS couples file jointly. The family quotient divides your taxable income into "parts" according to household size.
| Household | Parts |
|---|---|
| Single, no children | 1 |
| Married or PACS couple | 2 |
| Couple with one child | 2.5 |
| Couple with two children | 3 |
| Couple with three children | 4 |
| Single parent raising children alone | Extra half part |
The tax is calculated on one part, then multiplied by the number of parts. Bigger households fall into lower brackets.
Here's the catch. Each extra half part for children can only save a capped amount, about EUR 1,807 for 2025 income. High earners hit that cap quickly.
A décote also reduces small tax bills for low incomes. Low earners may pay nothing at all.
Which deductions reduce your taxable income?
Deductions lower the income on which tax is calculated. Their value depends on your marginal rate: at 30%, each EUR 1,000 deducted saves EUR 300.
The 10% deduction or actual expenses
Salaries get an automatic 10% deduction for work costs, with an indexed floor and ceiling. Pensions get a separate 10% allowance with a lower cap.
Long commutes or a home office? You can claim frais réels (actual expenses) with receipts instead. Mileage uses the official scale.
PER pension contributions
The plan d'épargne retraite (PER) is France's main retirement saving tool. Payments are deductible up to 10% of the previous year's professional income. The ceiling is 10% of eight times the annual social security ceiling (PASS), about EUR 37,680 for 2026 payments. The floor is about EUR 4,710.
Unused ceilings carry forward for three years. Couples can pool them. Withdrawals at retirement are taxed, so the PER mainly helps if your rate is high now.
Self-employed people get a larger ceiling, based on their business profit.
Alimony and support
Maintenance paid to a former spouse, and support to an adult child, are deductible within limits.
Which tax credits and reductions can you claim?
A tax reduction lowers your tax, but not below zero. A tax credit is refunded if it exceeds your tax. That difference matters for lower earners.
| Measure | Type | Benefit |
|---|---|---|
| Home help (cleaning, tutoring, gardening) | Credit | 50% of up to EUR 12,000, plus EUR 1,500 per dependant, max EUR 15,000 |
| Childcare for children under 6 | Credit | 50% of up to EUR 3,500 per child |
| Donations to charities | Reduction | 66%, within 20% of taxable income |
| Donations to aid organisations for people in need | Reduction | 75% up to a yearly cap |
| Children in secondary or higher education | Reduction | Fixed amount per child |
Withholding at source already takes most credits into account. In January, the tax office pays an advance of 60% of recurring credits, such as home help and childcare.
What changes for non-residents and newcomers?
Non-residents pay French tax only on French-source income. A minimum rate of 20%, then 30% above about EUR 29,600, applies. You can ask for your worldwide average rate if lower. Most credits and the family quotient disappear.
The exception is the Schumacker non-resident. If at least 75% of your worldwide income is taxed in France, you keep the same deductions as residents. That often covers cross-border workers.
Newcomers recruited from abroad may also qualify for the impatriate regime. It exempts part of their pay and foreign income for up to eight years. See our guide to tax incentives for expats and digital nomads in France. Leaving France? Our guide to ceasing your French tax residency covers the exit tax as well.
Example – Sofia and Tom, married with two children in Toulouse
Their net taxable salaries total EUR 100,000. After the 10% deduction, EUR 90,000 is taxable over three parts. With the family-quotient cap, tax is about EUR 9,600. Tom pays EUR 5,000 into a PER, saving about EUR 1,500. Their youngest is in a nursery costing EUR 3,500 (EUR 1,750 credit). A cleaner costs EUR 6,000 (EUR 3,000 credit). Final 2026 bill: about EUR 3,300.
Sofia and Tom cut their bill by two thirds with standard tools. You may be leaving money on the table too.
Heavnn reviews your French return and finds the deductions and credits you are not using yet.
Find my savings →Common mistakes (and what they cost)
- Not declaring a PACS or marriage in the right year → you lose the joint-filing benefit, often worth thousands of euros.
- Paying a home helper informally → no credit, and penalties if caught.
- Using the PER at a low tax rate → you deduct at 11% now and are taxed at a higher rate later.
- Forgetting the minimum rate as a non-resident → you pay 20% or 30% when your worldwide average rate would be lower.
- Claiming childcare after the child turns six → the credit is reclaimed with interest and a surcharge.
Frequently asked questions
How does the family quotient work in France?
Your household's taxable income is divided by a number of parts: one for a single person, two for a married or PACS couple, half a part for each of the first two children and one part from the third. The tax for one part is multiplied back. The benefit of each extra half part is capped, at about EUR 1,800 for 2025 income.
What is the standard deduction for employees in France?
Salaries get an automatic 10% deduction for professional expenses, with a minimum and a ceiling indexed each year. If your real costs are higher, such as long commutes or home-office spending, you can claim actual expenses (frais réels) instead, with receipts. The choice is made on your annual return and applies to all your salaries.
Are PER pension contributions tax-deductible in France?
Yes. Payments into a plan d'épargne retraite (PER) are deductible from taxable income, within a ceiling of 10% of the previous year's professional income, capped at 10% of eight times the social security ceiling. For 2026 payments this means up to about EUR 37,680. Self-employed people have a higher ceiling. Withdrawals are taxed later.
Can non-residents claim French tax deductions?
Mostly no. Non-residents are taxed on French-source income at a minimum rate of 20%, then 30%, and lose most credits and the family quotient. The exception is the so-called Schumacker non-resident: if at least 75% of your worldwide income is taxed in France, you can claim the same deductions and credits as residents.
What is the French tax credit for home help?
Hiring someone at home for cleaning, childcare, gardening or tutoring gives a tax credit of 50% of the cost. The expense ceiling is EUR 12,000 a year, plus EUR 1,500 per child or household member over 65, up to EUR 15,000. As a credit, it is refunded even if you owe no income tax.
Do I get a tax credit for childcare in France?
Yes, for children under six on 1 January of the tax year. You get a credit of 50% of childcare costs at a nursery, registered childminder or daycare, on up to EUR 3,500 per child. That is a maximum credit of EUR 1,750 per child. Meal costs are excluded, and family allowances received are deducted.
Related guides
- Business expenses you can deduct in France
- Tax incentives for expats and digital nomads in France
- Specific taxes in France: IFI, inheritance and more
- Capital gains tax in France
- The French tax system at a glance
- Personal deductions and benefits in Germany
- Personal deductions and benefits in Austria
- All country tax guides
Sources
- impots.gouv.fr – Particulier: income tax, deductions and credits
- Légifrance – Code général des impôts
- BOFiP – official tax doctrine
- Service-Public.fr – official administration portal
- Économie.gouv.fr – Ministry of the Economy and Finance
- PwC Worldwide Tax Summaries – France: Deductions (secondary)
This guide is general information, not personalised tax advice. See how we research and review.
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