France net salary calculator 2026

From the gross salary come the employee’s social contributions: basic state pension (6.90% up to the social security ceiling, 4,005 € a month in 2026, and 0.40% on all of it), Agirc-Arrco complementary pension, CSG and CRDS on 98.25% of the gross, and your share of the company health plan. That gives the net before tax. Income tax is then withheld at source on the net taxable salary.

Your employer applies the personalised rate impots.gouv.fr sends them, worked out from your last tax return. Without one (a first job, or if you opted out), they use the neutral rate grid, which depends only on the month’s net taxable pay and where you live. You can also let the calculator estimate your household’s rate from the income tax scale.

The 2026 rates and ceilings, the neutral rate grids and the income tax scale come from URSSAF, Agirc-Arrco, BOFiP and the 2026 Finance Act. The results are checked to the cent against the rules of URSSAF’s own simulator (mon-entreprise.urssaf.fr). Where those rules depart from the tax code, as a payslip does we follow the tax code: a cadre’s employer prévoyance isn’t taxable pay, the household rate is rounded to 0.1%, a 13th month is withheld in its own month, and the overseas reduction applies.