What is the tax-free allowance in France for a single person?

Tax allowances in France depend on several factors and for tax due on an amount below a threshold of €1,722 there is a special discount called 'décôte'

20 August 2021

We answer a reader's tax question on allowances for a single person Pic: supawat bursuk / Shutterstock

Reader question: What tax allowance will France apply for 2020 income for a single person? 

The single person’s income tax-free allowance is €10,084 for 2020 income.

France also offer a discount called the décôte on tax due if the amount is below a threshold of €1,722 for a single person (€2,849 for couples).

In this case, the discount to be deducted from the tax due is calculated as: €779 minus the tax due x 45.25%.

So, if the tax due is €1,366, the calculation of the discount is: €779 - (1,366 x 45.25) = €161. Tax actually due is only €1,366 - 161 = €1,205.

This means, in general but depending on income sources, income can be tax-free up to €14,950 in all.

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