Income tax: brackets and tax rates 2026

Income tax

2026 tax brackets and rates

Your tax is calculated in installments, based on the amount of your income. Each bracket corresponds to a tax rate (from 0 to 45%). If your annual income exceeds that of tranche 1 (€11,600), it will be covered by several successive tranches, as explained in the example.

Slices for 1 share of family quotient:

- Up to €11,600 (tranche 1): 0% tax rate

- From €11,601 to €29,579 (tranche 2): tax rate of 11%

- From €29,580 to €84,577 (tranche 3): tax rate of 30%

- From €84,578 to €181,917 (tranche 4): tax rate of 41%

- Over €181,917 (tranche 5): 45% tax rate

Example of calculation for 1 share of family quotient:

A single person (1 share) whose annual net taxable income is € 30,000, the calculation of his tax is as follows:

- Up to €11,600 (tranche 1): €0

- From €11 601 to €29 579 (tranche 2): €1 977.69, i.e. (29 579 – 11 600) x 11%

- From €29 580 to €30 000 (tranche 3): €126.30, i.e. (30 000 – 29 579) x 30%

Total amount of tax: € 2,103.99, or 7.01% of his net taxable income.

Namely: if your tax household has several people, the tax calculation takes this into account to determine your number of shares. That's the family quotient. This mechanism has an impact on the amount of your tax. In particular, it reduces the tax burden for families with children.