French tax tables 2026
The income tax scale and family quotient, the PAS default-rate grids, every employee and employer contribution with its base, the general reduction (RGDU), the SMIC, and the rules for micro-entrepreneurs, newcomers and business-creation permits for 2026.
- 2026-01-01 to 2026-12-31
- EUR
From 1 January 2026 the reduced employer health rate (7% on pay up to 2.25 SMIC) and reduced family allowance rate (3.45% up to 3.3 SMIC) no longer exist: 13% and 5.25% apply to all pay, and the new single general reduction (RGDU) applies below 3 SMIC (décret n° 2026-509: Tmin 0.02, Tdelta 0.3781 for FNAL 0.10% / 0.3821 for FNAL 0.50%, P 1.75). The AT/MP share included in the RGDU (0.49%) and the AGS rate are under review.
Some figures on this page are still under review against the official sources and are marked below.
Income tax
Income tax scale (barème, 2025 income)
| Taxable income per household part (quotient familial), per year | Rate |
|---|---|
| €0 to €11,600 | 0% |
| €11,600 to €29,579 | 11% |
| €29,579 to €84,577 | 30% |
| €84,577 to €181,917 | 41% |
| Over €181,917 | 45% |
The scale voted for 2026 applies to 2025 income; withholding (PAS) during 2026 uses each household's rate.
Source: DGFiP, Brochure pratique impôt sur le revenu 2026: calcul de l'impôt (Loi n° 2026-103 du 19 février 2026, art. 4) · retrieved 2026-10-20
Income tax: deductions, family quotient and décote
| Item | Value |
|---|---|
| Deduction for professional expenses on pay | 10% |
| Minimum expense deduction | €509 |
| Maximum expense deduction | €14,555 |
| Cap on the benefit of each extra half-part (quotient familial) | €1,807 |
| Cap for the first child of a single parent | €4,262 |
| Décote: single person, tax below | €1,982 |
| Décote: single person, base amount | €897 |
| Décote: couple, tax below | €3,277 |
| Décote: couple, base amount | €1,483 |
| Décote: share of the tax subtracted from the base amount | 45.25% |
Source: DGFiP, Brochure pratique impôt sur le revenu 2026: calcul de l'impôt (Loi n° 2026-103 du 19 février 2026, art. 4) · retrieved 2026-10-20
PAS default (neutral) rate grid: metropolitan France and abroad
| Monthly taxable pay (base mensuelle de prélèvement) | Rate |
|---|---|
| €0 to €1,635 | 0% |
| €1,635 to €1,698 | 0.5% |
| €1,698 to €1,807 | 1.3% |
| €1,807 to €1,928 | 2.1% |
| €1,928 to €2,060 | 2.9% |
| €2,060 to €2,170 | 3.5% |
| €2,170 to €2,315 | 4.1% |
| €2,315 to €2,738 | 5.3% |
| €2,738 to €3,135 | 7.5% |
| €3,135 to €3,571 | 9.9% |
| €3,571 to €4,019 | 11.9% |
| €4,019 to €4,690 | 13.8% |
| €4,690 to €5,624 | 15.8% |
| €5,624 to €7,037 | 17.9% |
| €7,037 to €8,789 | 20% |
| €8,789 to €12,200 | 24% |
| €12,200 to €16,523 | 28% |
| €16,523 to €25,937 | 33% |
| €25,937 to €55,558 | 38% |
| Over €55,558 | 43% |
From 2026-05-01. Short-contract allowance €766 from 2026-06-01.
Source: BOFiP BOI-BAREME-000037-20260706: BAREME - IR - Prélèvement à la source de l'impôt sur le revenu - Grilles des taux par défaut et montant de l'abattement pour les contrats courts (publié le 6 juillet 2026) · retrieved 2026-11-09
PAS default rate grid: Guadeloupe, La Réunion, Martinique
| Monthly taxable pay | Rate |
|---|---|
| €0 to €1,875 | 0% |
| €1,875 to €1,989 | 0.5% |
| €1,989 to €2,191 | 1.3% |
| €2,191 to €2,392 | 2.1% |
| €2,392 to €2,642 | 2.9% |
| €2,642 to €2,786 | 3.5% |
| €2,786 to €2,881 | 4.1% |
| €2,881 to €3,170 | 5.3% |
| €3,170 to €3,920 | 7.5% |
| €3,920 to €5,016 | 9.9% |
| €5,016 to €5,697 | 11.9% |
| €5,697 to €6,599 | 13.8% |
| €6,599 to €7,907 | 15.8% |
| €7,907 to €8,789 | 17.9% |
| €8,789 to €9,989 | 20% |
| €9,989 to €13,738 | 24% |
| €13,738 to €18,253 | 28% |
| €18,253 to €27,858 | 33% |
| €27,858 to €60,893 | 38% |
| Over €60,893 | 43% |
Source: BOFiP BOI-BAREME-000037-20260706: BAREME - IR - Prélèvement à la source de l'impôt sur le revenu - Grilles des taux par défaut et montant de l'abattement pour les contrats courts (publié le 6 juillet 2026) · retrieved 2026-11-09
PAS default rate grid: Guyane, Mayotte
| Monthly taxable pay | Rate |
|---|---|
| €0 to €2,008 | 0% |
| €2,008 to €2,170 | 0.5% |
| €2,170 to €2,420 | 1.3% |
| €2,420 to €2,728 | 2.1% |
| €2,728 to €2,833 | 2.9% |
| €2,833 to €2,930 | 3.5% |
| €2,930 to €3,026 | 4.1% |
| €3,026 to €3,362 | 5.3% |
| €3,362 to €4,639 | 7.5% |
| €4,639 to €6,005 | 9.9% |
| €6,005 to €6,772 | 11.9% |
| €6,772 to €7,858 | 13.8% |
| €7,858 to €8,644 | 15.8% |
| €8,644 to €9,577 | 17.9% |
| €9,577 to €11,115 | 20% |
| €11,115 to €14,953 | 24% |
| €14,953 to €19,020 | 28% |
| €19,020 to €30,482 | 33% |
| €30,482 to €64,341 | 38% |
| Over €64,341 | 43% |
Source: BOFiP BOI-BAREME-000037-20260706: BAREME - IR - Prélèvement à la source de l'impôt sur le revenu - Grilles des taux par défaut et montant de l'abattement pour les contrats courts (publié le 6 juillet 2026) · retrieved 2026-11-09
Employee contributions
Employee contributions
| Item | Value |
|---|---|
| Old-age insurance, capped (up to 1 PASS) | 6.9% |
| Old-age insurance, uncapped | 0.4% |
| CSG, deductible | 6.8% |
| CSG, non-deductible | 2.4% |
| CRDS | 0.5% |
| CSG/CRDS base: share of gross pay (up to the cap below) | 98.25% |
| CSG/CRDS base allowance applies up to (PASS) | 4 |
| Agirc-Arrco pension, tranche 1 | 3.15% |
| Agirc-Arrco pension, tranche 2 | 8.64% |
| CEG, tranche 1 | 0.86% |
| CEG, tranche 2 | 1.08% |
| CET (tranches 1 and 2, pay above 1 PASS) | 0.14% |
| APEC (cadres) | 0.024% |
| Tranche 2 ends at (PASS) | 8 |
| Annual social security ceiling (PASS) | €48,060 |
Source: URSSAF: taux de cotisations secteur privé (1 January 2026); AGIRC-ARRCO: cotisations au régime en 2026; PASS 2026 (arrêté du 22 décembre 2025) · retrieved 2026-10-20
Employer costs
Employer contributions
These figures are still being checked against the official source.
| Item | Value |
|---|---|
| Assurance maladie, maternité, invalidité, décès (employer)all pay | 13% |
| Taux réduit maladie (6-point reduction to 7%): ABOLISHED from 1 January 2026all pay; n/a in 2026 (was pay ≤ 2.25 SMIC in 2025)Source: legifrance.gouv.fr · retrieved 2026-11-09 | No reduced rate in 2026: 13% applies to all pay, and the reduction is absorbed into the RGDU. Up to 2025-12-31 it applied to pay ≤ 2.25 SMIC (threshold cut from 2.5 to 2.25 on 2025-01-01). |
| Assurance vieillesse plafonnée (employer)pay up to 1 PASSSource: legifrance.gouv.fr · retrieved 2026-11-09 | 8.55% |
| Assurance vieillesse déplafonnée (employer)all paySource: legifrance.gouv.fr · retrieved 2026-11-09 | 2.11% |
| Allocations familiales (employer)all paySource: legifrance.gouv.fr · retrieved 2026-11-09 | 5.25% |
| Taux réduit allocations familiales (3.45%): ABOLISHED from 1 January 2026all pay; n/a in 2026 (was pay ≤ 3.3 SMIC in 2025)Source: legifrance.gouv.fr · retrieved 2026-11-09 | No reduced rate in 2026: 5.25% applies to all pay, and the reduction is absorbed into the RGDU. In 2025 it applied to pay ≤ 3.3 SMIC (cut from 3.5 on 2025-01-01). |
| Accidents du travail / maladies professionnelles (AT/MP)all pay; rate shown is the national average (taux net moyen national), not the rate of any one employerSource: legifrance.gouv.fr · retrieved 2026-11-09 | 2.08% |
| Contribution solidarité autonomie (CSA)all paySource: legifrance.gouv.fr · retrieved 2026-11-09 | 0.3% |
| FNAL (contribution au Fonds national d'aide au logement), fewer than 50 employeespay up to 1 PASS; employers with <50 employeesSource: legifrance.gouv.fr · retrieved 2026-11-09 | 0.1% |
| FNAL, 50 or more employeesall pay; employers with 50+ employeesSource: legifrance.gouv.fr · retrieved 2026-11-09 | 0.5% |
| Assurance chômage (employer)pay up to 4 PASSSource: legifrance.gouv.fr · retrieved 2026-11-09 | 4% |
| AGS (garantie des salaires / FGS)pay up to 4 PASSSource: ags-garantie-salaires.org · retrieved 2026-11-09 | 0.25% |
| Retraite complémentaire Agirc-Arrco, tranche 1 (employer)tranche 1 (up to 1 PASS)Source: reglementation.agirc-arrco.fr · retrieved 2026-11-09 | 4.72% |
| Retraite complémentaire Agirc-Arrco, tranche 2 (employer)tranche 2 (1 to 8 PASS)Source: reglementation.agirc-arrco.fr · retrieved 2026-11-09 | 12.95% |
| Contribution d'équilibre général (CEG), tranche 1 (employer)tranche 1 (up to 1 PASS)Source: reglementation.agirc-arrco.fr · retrieved 2026-11-09 | 1.29% |
| Contribution d'équilibre général (CEG), tranche 2 (employer)tranche 2 (1 to 8 PASS)Source: reglementation.agirc-arrco.fr · retrieved 2026-11-09 | 1.62% |
| Contribution d'équilibre technique (CET) (employer)tranches 1 and 2; only when pay exceeds 1 PASS; then applies to T1 + T2 (up to 8 PASS)Source: reglementation.agirc-arrco.fr · retrieved 2026-11-09 | 0.21% |
| APEC (cadres only, employer)pay up to 4 PASS; cadres onlySource: reglementation.agirc-arrco.fr · retrieved 2026-11-09 | 0.036% |
| Prévoyance cadres (mandatory, employer only), ANI 17 November 2017tranche 1 (up to 1 PASS); cadres onlySource: legifrance.gouv.fr · retrieved 2026-11-09 | 1.5% |
| Versement mobilité: legal maximum in Paris and the inner suburbs (11+ employees; actual rate set locally)all pay; employers with 11+ employees; rate shown is the legal CAP for Paris / petite couronne, not a confirmed applied rate; Île-de-France only, employers with 11+ employeesSource: legifrance.gouv.fr · retrieved 2026-11-09 | 3.2% |
| Contribution au dialogue social (financement des organisations syndicales)all paySource: legifrance.gouv.fr · retrieved 2026-11-09 | 0.016% |
| Contribution à la formation professionnelle, fewer than 11 employeesall pay; employers with <11 employeesSource: legifrance.gouv.fr · retrieved 2026-11-09 | 0.55% |
| Contribution à la formation professionnelle, 11 or more employeesall pay; employers with 11+ employeesSource: legifrance.gouv.fr · retrieved 2026-11-09 | 1% |
| Taxe d'apprentissage (0.59% main part + 0.09% balance)all pay; owed by employers subject to corporate income tax (and certain others, see L6241-1); 0.44% in Bas-Rhin, Haut-Rhin, Moselle; apprentices' pay exempt for employers with fewer than 11 employeesSource: legifrance.gouv.fr · retrieved 2026-11-09 | 0.68% |
| CUFPA (contribution unique à la formation professionnelle et à l'alternance)all paySource: legifrance.gouv.fr · retrieved 2026-11-09 | Not a separate rate: CUFPA = formation professionnelle contribution (0.55% for fewer than 11 employees, 1% for 11+) + taxe d'apprentissage (0.68%). URSSAF collects it monthly (TA balance of 0.09% yearly). Do not add it on top of the two lines above. |
| Contribution supplémentaire à l'apprentissage (CSA), 250+ employees with fewer than 5% work-study staffall pay; employers with 250+ employeesSource: legifrance.gouv.fr · retrieved 2026-11-09 | Annual, on the apprenticeship-tax base. Rate depends on the share of work-study staff (alternants) in headcount: below 1% → 0.4% (0.6% if 2,000+ employees); 1% to below 2% → 0.2%; 2% to below 3% → 0.1%; 3% to below 5% → 0.05%; 5% or more → nil. |
| Forfait social (note only: not on ordinary salary)specific (exempt employer-paid benefits)Source: legifrance.gouv.fr · retrieved 2026-11-09 | 20% |
Rates as a share of the base shown. The reduced 7% health and 3.45% family rates ended on 1 January 2026.
Source: Code de la sécurité sociale, art. D242-3 (version en vigueur depuis le 8 mars 2018, décret n° 2018-162) · retrieved 2026-11-09
General reduction of employer contributions (RGDU, 2026)
These figures are still being checked against the official source.
| Item | Value |
|---|---|
| Coefficient | Tmin + Tdelta × [½ × (3 × annual SMIC ÷ annual gross pay − 1)]^P, rounded to 4 decimals; reduction = coefficient × annual gross pay |
| Applies below (multiple of the annual SMIC) | 3 |
| SMIC used for 2026 (hourly, as on 1 January 2026) | €12.02 |
| Annual hours for the annual SMIC | 1,820 |
| Exponent P | 1.75 |
| Tmin | 2% |
| Tdelta, employers paying FNAL at 0.10% (in practice fewer than 50 employees) | 37.81% |
| Tdelta, employers paying FNAL at 0.50% (in practice 50 or more employees) | 38.21% |
| AT/MP share included | 0.49% |
From 1 January 2026 the reduced employer health rate (7% on pay up to 2.25 SMIC) and reduced family allowance rate (3.45% up to 3.3 SMIC) no longer exist: 13% and 5.25% apply to all pay, and the new single general reduction (RGDU) applies below 3 SMIC (décret n° 2026-509: Tmin 0.02, Tdelta 0.3781 for FNAL 0.10% / 0.3821 for FNAL 0.50%, P 1.75). The AT/MP share included in the RGDU (0.49%) and the AGS rate are under review.
Source: Décret n° 2026-509 du 12 juin 2026 relatif aux modalités d'application de la RGDU (JORF n° 138 du 14 juin 2026); Code de la sécurité sociale, art. D241-7 · retrieved 2026-11-09
Minimum wage (SMIC)
| Item | Value |
|---|---|
| Hourly | €12.31 |
| Monthly, 35 hours | €1,867.02 |
| Since | 2026-06-01 |
Source: Service-Public.fr: Smic (arrêté du 22 mai 2026) · retrieved 2026-10-20
Other rates
Micro-entrepreneurs and the self-employed
| Item | Value |
|---|---|
| Micro-enterprise ceiling: sales of goods, food, accommodation | €203,100 |
| Micro-enterprise ceiling: services (BIC or BNC) | €83,600 |
| Contributions on turnover: sales (BIC)Source: autoentrepreneur.urssaf.fr · retrieved 2026-11-09 | 12.3% |
| Contributions: commercial and craft services (BIC)Source: autoentrepreneur.urssaf.fr · retrieved 2026-11-09 | 21.2% |
| Contributions: other services, liberal professions (BNC), 202624.6% in 2025Source: autoentrepreneur.urssaf.fr · retrieved 2026-11-09 | 25.6% |
| Contributions: regulated liberal professions (Cipav)Source: autoentrepreneur.urssaf.fr · retrieved 2026-11-09 | 23.2% |
| Contributions: classified furnished tourist letsSource: autoentrepreneur.urssaf.fr · retrieved 2026-11-09 | 6% |
| Training contribution on turnoverSource: autoentrepreneur.urssaf.fr · retrieved 2026-11-09 | 0.1% traders, 0.2% liberal professions, 0.3% craftsmen |
| Versement libératoire (income tax on turnover): salesSource: autoentrepreneur.urssaf.fr · retrieved 2026-11-09 | 1% |
| Versement libératoire: BIC servicesSource: autoentrepreneur.urssaf.fr · retrieved 2026-11-09 | 1.7% |
| Versement libératoire: BNCSource: autoentrepreneur.urssaf.fr · retrieved 2026-11-09 | 2.2% |
| Versement libératoire: 2024 reference tax income (RFR) per part at mostSource: autoentrepreneur.urssaf.fr · retrieved 2026-11-09 | €29,315 |
| VAT franchise: previous-year turnover up to (goods, food, accommodation)Source: bofip.impots.gouv.fr · retrieved 2026-11-09 | €85,000 |
| VAT franchise: previous-year turnover up to (other services)Source: bofip.impots.gouv.fr · retrieved 2026-11-09 | €37,500 |
| VAT franchise lost during the year above (goods)Source: bofip.impots.gouv.fr · retrieved 2026-11-09 | €93,500 |
| VAT franchise lost during the year above (services)Source: bofip.impots.gouv.fr · retrieved 2026-11-09 | €41,250 |
| Acre (start-up relief), starts until 30 June 2026Source: autoentrepreneur.urssaf.fr · retrieved 2026-11-09 | 6.2% sales, 10.6% BIC services, 12.8% BNC, 13.4% Cipav |
| Acre, starts from 1 July 2026Source: autoentrepreneur.urssaf.fr · retrieved 2026-11-09 | 9.3% sales, 15.9% BIC services, 19.2% BNC, 17.4% Cipav |
| Acre: request within (days of starting)Source: autoentrepreneur.urssaf.fr · retrieved 2026-11-09 | 60 |
| Impatriés regime (CGI 155 B): years after arrivalSource: legifrance.gouv.fr · retrieved 2026-11-09 | 8 |
| Impatriés: not tax-resident in France in the previous (calendar years)Source: legifrance.gouv.fr · retrieved 2026-11-09 | 5 |
| Impatriés: optional flat exemption of paySource: legifrance.gouv.fr · retrieved 2026-11-09 | 30% |
| Impatriés: exemption of certain foreign investment incomeSource: legifrance.gouv.fr · retrieved 2026-11-09 | 50% |
| Residence card « talent – porteur de projet » (CESEDA L421-16)Source: service-public.gouv.fr · retrieved 2026-11-09 | Master's degree or 5 years' comparable experience, a real and serious project and a business created in France; or a recognised innovative project; or a direct investment |
| « Talent – porteur de projet »: card for at most (years)Source: service-public.gouv.fr · retrieved 2026-11-09 | 4 |
| « Talent – porteur de projet »: minimum project financing (business creation)Source: service-public.gouv.fr · retrieved 2026-11-09 | €30,000 |
| Card « entrepreneur/profession libérale » (CESEDA L421-5)Source: service-public.gouv.fr · retrieved 2026-11-09 | Main activity, registered and viable, matching qualifications; up to 1 year, then a multi-year card |
| « Entrepreneur/profession libérale »: activity income at least (per month, SMIC)Source: service-public.gouv.fr · retrieved 2026-11-09 | €1,867.02 |
| Digital-nomad visaSource: service-public.gouv.fr · retrieved 2026-11-09 | None: the « visiteur » card (CESEDA L426-20) prohibits any work in France |
Micro-entrepreneurs pay contributions and, if they opt, income tax as a share of turnover; taxable profit is otherwise turnover less a flat allowance (71% sales, 50% BIC services, 34% BNC).
Source: Urssaf (autoentrepreneur.urssaf.fr): 2026 : nouveaux seuils de chiffre d'affaires ou de recettes (mis à jour le 20 février 2026) · retrieved 2026-11-09
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Guides and calculators
Official sources
- Taux de cotisations secteur privé · retrieved 2026-10-20
- Agirc-Arrco, Cotisations au régime Agirc-Arrco en 2026 (circulaire 2025-16 SG-DRJ du 30 octobre 2025) · retrieved 2026-11-09
- Brochure pratique impôt sur le revenu 2026: calcul de l'impôt · retrieved 2026-10-20
- Plafond annuel de la Sécurité sociale 2026 · retrieved 2026-10-20
- Code de la sécurité sociale, art. D242-3 (version en vigueur depuis le 8 mars 2018, décret n° 2018-162) · retrieved 2026-11-09
- Code de la sécurité sociale, art. L241-2-1 (ABROGÉ; en vigueur du 01/01/2025 au 01/01/2026) + LOI n° 2025-199 du 28 février 2025 (LFSS 2025), art. 18 III 2° b and IV B (https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000051269481) · retrieved 2026-11-09
- Code de la sécurité sociale, art. D242-4 (version en vigueur depuis le 1er janvier 2026, décret n° 2025-1446 du 31 décembre 2025) · retrieved 2026-11-09
- Code de la sécurité sociale, art. D241-3-1 (en vigueur depuis le 1er janvier 2026, décret n° 2025-887 du 4 septembre 2025, art. 1) · retrieved 2026-11-09
- Arrêté du 30 décembre 2025 relatif à la tarification des risques d'accidents du travail et de maladies professionnelles pour l'année 2026 (JORF n° 0306 du 31 décembre 2025) · retrieved 2026-11-09
- Code de la sécurité sociale, art. L137-40 (en vigueur depuis le 1er janvier 2021, loi n° 2020-1576) · retrieved 2026-11-09
- Code de la construction et de l'habitation, art. L813-5 (en vigueur depuis le 1er janvier 2020, ordonnance n° 2019-770) · retrieved 2026-11-09
- Convention du 15 novembre 2024 relative à l'assurance chômage (agréée par arrêté du 19 décembre 2024), Règlement général art. 50-1 and art. 49; Convention art. 11 § 3 · retrieved 2026-11-09
- AGS, communiqué « Maintien des taux de cotisation de l'AGS » (17/12/2025, updated 12/01/2026) · retrieved 2026-11-09
- Accord national interprofessionnel du 17 novembre 2017 relatif à la prévoyance des cadres, art. 1er (En vigueur étendu; arrêté d'extension du 27 juillet 2018) · retrieved 2026-11-09
- Code général des collectivités territoriales, art. L2531-4 (en vigueur depuis le 31 décembre 2023, loi n° 2023-1322 art. 139); art. L2531-2 and L2531-3 · retrieved 2026-11-09
- Code du travail, art. D2135-34 (en vigueur depuis le 1er février 2015) · retrieved 2026-11-09
- Code du travail, art. L6331-1 (en vigueur depuis le 1er janvier 2022) · retrieved 2026-11-09
- Code du travail, art. L6331-3 (en vigueur depuis le 1er janvier 2022) · retrieved 2026-11-09
- Code du travail, art. L6241-1-1 (en vigueur depuis le 16 février 2025) and L6241-2 (en vigueur depuis le 1er janvier 2022) · retrieved 2026-11-09
- Code du travail, L6331-1 / L6331-3 (contribution 1° and 2° refers to L. 6131-2) · retrieved 2026-11-09
- Code du travail, art. L6242-1 (en vigueur depuis le 31 décembre 2023, loi n° 2023-1322 art. 158) · retrieved 2026-11-09
- Code de la sécurité sociale, art. L137-16 (en vigueur depuis le 1er janvier 2022) and L137-15 (depuis le 1er septembre 2023) · retrieved 2026-11-09
- Code de la sécurité sociale, art. D241-7 (version en vigueur depuis le 15 juin 2026, décret n° 2026-509 du 12 juin 2026, art. 1) · retrieved 2026-11-09
- 2026 : nouveaux seuils de chiffre d'affaires ou de recettes · retrieved 2026-11-09
- L'essentiel du statut d'auto-entrepreneur · retrieved 2026-11-09
- BOI-TVA-DECLA-40-10-10 (franchise en base) · retrieved 2026-11-09
- Code général des impôts, article 155 B · retrieved 2026-11-09
- CESEDA, article L421-16 · retrieved 2026-11-09
- Carte de séjour « entrepreneur/profession libérale » · retrieved 2026-11-09
- Carte de séjour temporaire « visiteur » · retrieved 2026-11-09
- BOFiP BOI-BAREME-000037-20260706: BAREME - IR - Prélèvement à la source de l'impôt sur le revenu - Grilles des taux par défaut et montant de l'abattement pour les contrats courts (publié le 6 juillet 2026) · retrieved 2026-11-09
- Décret n° 2026-509 du 12 juin 2026 relatif aux modalités d'application de la RGDU (JORF n° 138 du 14 juin 2026); Code de la sécurité sociale, art. D241-7 · retrieved 2026-11-09
- Service-Public.fr: Smic (arrêté du 22 mai 2026) · retrieved 2026-10-20
How every figure is checked: methodology. All datasets: CalcBloc data.