Income tax withheld on your French payslip (prélèvement à la source)
Since 2019, French income tax is deducted from your salary each month. Your employer only applies the rate sent by the tax office: here is how to read the line and what to do if it looks wrong.
Updated on 9 November 2026
How it works
The rate is applied to your net imposable (taxable income), which is usually a bit higher than your net pay: see why taxable income is higher (in French).
On your payslip
| Line | Base | Rate | Amount |
|---|---|---|---|
| Net à payer avant impôt sur le revenu | 2,210.00 | ||
| Impôt sur le revenu prélevé à la source 1 | 2,300.00 | 7.50 % | −172.50 |
| Net payé 2 | 2,037.50 |
- Base = net imposable; rate = sent by the tax office (DGFiP).
- This is the amount that must reach your bank account.
Which rate applies
| Rate | When |
|---|---|
| Personalised rate (taux personnalisé) | Calculated from your last tax return, updated every September |
| Individualised rate (taux individualisé) | Married or PACS couples filing jointly: applied by default, each partner gets a rate based on their own income |
| Default rate (taux non personnalisé) | No return filed yet (e.g. just arrived in France), or you chose not to share your rate: set by a scale based on your monthly salary |
You can change your rate (after a change of income or family situation), choose the household rate or the default rate in your online space on impots.gouv.fr. Your employer cannot change it. Rules on service-public.gouv.fr.
Key points
- Tax withheld = net imposable × rate sent by the tax office.
- Newcomers without a tax return get the default rate until their first return.
- You still file a tax return each spring: it settles the balance.
Check your French payslip in seconds
PaieVerif reads your French payslip (bulletin de paie), compares it with the official rates and shows you what to double-check. Free, no account, your payslip stays on your phone. The app is in French.
Frequently asked questions
Who sets the income tax rate on my French payslip?
The tax office (DGFiP). Your employer only applies the rate it receives. To change it, use your online space on impots.gouv.fr.
Why is the default rate applied to me?
Because the tax office has no personalised rate for you yet, usually because you have not filed a French tax return, or because you chose not to share your rate with your employer.
Read next
- French payslip explained: how to read your bulletin de paie
- Gross to net salary in France: what you actually take home
- French payslip glossary: French–English translation of every term
Also answers: prélèvement à la source in english, income tax withholding france, french payslip income tax, taux non personnalisé meaning, impôt sur le revenu prélevé à la source.
This guide gives general information about French employment law. It is not legal advice: your collective agreement (convention collective) or contract may give you more. If in doubt, ask your payroll department, an employee representative, the labour inspectorate or a lawyer.