The French individual income tax brackets and rates for 2016 are as follows:
- up to EUR 9,700 - 0%
- over EUR 9,700 up to 26,791 - 14%
- over EUR 26,791 up to 71,826 - 30%
- over EUR 71,826 up to 152,108 - 41%
- over EUR 152,108 - 45%
The salary basis caps for social security purposes are as follows:
- Annual basis - EUR 38,616
- Monthly basis - EUR 3,218
- Daily basis - EUR 177
The changes apply from 1 January 2016.