French General Tax Code
In forceI. - As regards the taxpayers referred to in Article 4 B, the following rules shall be applied to calculate income tax:
1. The tax is calculated by applying to the fraction of each share of income that exceeds €10,777 the rate of:
- 11% for the fraction greater than €10,777 and less than or equal to €27,478;
- 30% for the fraction greater than €27,478 and less than or equal to €78,570;
- 41% for the fraction greater than €78,570 and less than or equal to €168,994;
- 45% for the fraction greater than €168,994 .
2. The tax reduction resulting from the application of the family quotient may not exceed €1,678 per half share or half this amount per quarter share added to one share for taxpayers who are single, divorced, widowed or subject to separate taxation as provided for in 4 of article 6 and to two shares for married taxpayers subject to joint taxation.
However, for taxpayers who are single, divorced, or subject to the separate taxation provided for in 4 of article 6 who meet the conditions set out in II of l'article 194, the tax reduction corresponding to the share granted in respect of the first dependent child is limited to €3,959. Where taxpayers maintain only children whose expenses are deemed to be equally shared between one and the other of the parents, the tax reduction corresponding to the half share granted in respect of each of the first two children is limited to half of this sum.
As an exception to the provisions of the first paragraph, the tax reduction resulting from the application of the family quotient, granted to taxpayers who benefit from the provisions of a, b and e of 1 of article 195, may not exceed €1,002;
Taxpayers who benefit from a half share under a, b, c, d, d bis, e and f of 1 as well as 2 to 6 of article 195 are entitled to a tax reduction equal to €1,673 for each of these half shares when the reduction in their tax contribution is capped in application of the first paragraph. The tax reduction is equal to half of this sum when the increase referred to in 2 of article 195 is one quarter of a share. This tax reduction may not, however, exceed the increase in the tax assessment resulting from the capping.
Widowed taxpayers with dependent children who benefit from an additional family quota share pursuant to I of article 194 are entitled to a tax reduction equal to €1,868 for this additional share when the reduction in their tax assessment is capped pursuant to the first paragraph of this 2. This tax reduction may not, however, exceed the increase in the tax assessment resulting from the capping.
3. The amount of tax resulting from the application of the preceding provisions is reduced by 30%, up to a limit of €2,450, for taxpayers domiciled in the departments of Guadeloupe, Martinique and Réunion; this reduction is equal to 40%, up to a limit of €4,050, for taxpayers domiciled in the departments of Guyana and Mayotte;
4. a. The amount of tax resulting from the application of the preceding provisions is reduced, within the limit of its amount, by the difference between €833 and 45.25% of its amount for single, divorced or widowed taxpayers and by the difference between €1,378 and 45.25% of its amount for taxpayers subject to joint taxation.
b. (Repealed)
5. The tax reductions mentioned in articles 199 quater B to 200 are deducted from the tax resulting from the application of the preceding provisions before deducting tax credits and non-dischargeable levies or deductions; they may not give rise to a refund.
II. - (Repealed)
