Foreign income tax credit (France)

Sources and assumptions

• service-public.gouv.fr — F1419 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « - Jusqu'à 11 600 € (tranche 1) : taux d'imposition de 0 % »

• service-public.gouv.fr — F1419 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « - De 11 601 € à 29 579 € (tranche 2) : taux d'imposition de 11 % »

• service-public.gouv.fr — F1419 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « - De 29 580 € à 84 577 € (tranche 3) : taux d'imposition de 30 % »

• service-public.gouv.fr — F1419 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « - De 84 578 € à 181 917 € (tranche 4) : taux d'imposition de 41 % »

• service-public.gouv.fr — F1419 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « - De 11 601 € à 29 579 € (tranche 2) : taux d'imposition de 11 % »

• service-public.gouv.fr — F1419 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « - De 29 580 € à 84 577 € (tranche 3) : taux d'imposition de 30 % »

• service-public.gouv.fr — F1419 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « - De 84 578 € à 181 917 € (tranche 4) : taux d'imposition de 41 % »

• service-public.gouv.fr — F1419 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « - Plus de 181 917 € (tranche 5) : taux d'imposition de 45 % »

• service-public.gouv.fr — F2705 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « L'avantage maximal accordé pour chaque demi-part supplémentaire est limité à 1 807 €. »

• service-public.gouv.fr — F34328 — tax year 2026, verified on October 8, 2026

  Excerpt from the source : « La réduction d'impôt liée au quotient familial est limitée à 1 807 € pour chaque demi-part supplémentaire (904 € pour chaque quart de part supplémentaire). »

• service-public.gouv.fr — F34328 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « La décote est égale à la différence entre 897 € et 45,25 % du montant de votre impôt »

• service-public.gouv.fr — F34328 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « La décote est égale à la différence entre 1 483 € et 45,25 % du montant de votre impôt »

• bofip.impots.gouv.fr — BOI-IR-LIQ-20-20-30 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « un pourcentage du montant de l'impôt brut résultant du barème (45,25 % pour l'imposition des revenus de 2025) »

Calculation assumptions

• The method is not guessed, it is entered. There is no single rule — the tax treaty between France and the source State sets the mechanism, sometimes differently for each category of income. This calculator prices the two tax credits provided for by the treaties France has signed; it prices neither exemption with the effective-rate rule nor the case where the treaty contains no express provision — tax is then charged in France on the whole of the French and foreign income, without the effective rate and without a tax credit. This calculator carries no country-by-country table of treaties and never will: reading the relief clause of the applicable treaty is a prerequisite, not an option.
• The "tax on worldwide income" to which the official guidance ties the credit is taken here to be the tax under the scale after the family quotient cap and the décote, as the French income tax calculator returns it. The tax-credit formula does not say whether it is meant before or after the décote: this calculator states the reading it applies rather than hiding it, and warns you whenever the décote has actually bitten. For the effective-rate rule, on the other hand, the guidance is explicit: the décote is computed on the tax already apportioned to the income taxable in France.
• Where the credit equals the foreign tax, the cap — "the French tax attributable to the same income" — is computed as a pro rata share: tax on worldwide income multiplied by the share your foreign income represents in your net taxable income. The guidance describes the ordinary credit as limited to "the fraction of its own tax that corresponds to the income taxable in the other State", but writes the computable formula down only for the other method: the calculator extends it to the cap, and says so. Two conditions of the guidance remain yours to check. Foreign tax opens a credit only if it was "levied in accordance with the principles of the applicable treaty": enter the tax that complies with the treaty, not withholding charged above the rate it provides. And the guidance's ratio refers to "the foreign-source income concerned": this calculator handles a single foreign amount, to be entered for one State, one category of income and one method — several items of foreign income from different States or of different kinds are computed separately.
• Exemption with progression — the effective-rate rule of article 197 C of the French tax code — is not one of the two tax credits priced here, and it is not modelled. It computes the tax on all the income, apportions it to the income taxable in France alone, then subtracts the décote, the reductions and the tax credits from that apportioned tax. It gives the same cent as the credit equal to the French tax as long as the décote does not bite; as soon as it does, the tax payable under the effective-rate rule is lower than the amount shown here, and may be nil. A warning says so, and your tax assessment prevails.
• Both amounts entered are NET TAXABLE income, after the allowances and deductible expenses of each category — not turnover. Foreign income is taken at its GROSS amount, before the tax paid abroad: that foreign tax is not deductible from income taxable in France, it is dealt with by the tax credit.
• Only income tax is computed. The CSG and CRDS social levies due on foreign-source investment income, membership of a social security scheme of another State of the European Economic Area or of Switzerland and the boxes that report it are not modelled, nor are the household's tax reductions and other tax credits.
• No tax scale is rewritten here: the calculator calls the progressive income tax calculator twice — once on worldwide income, once on French income alone. Brackets, rates, décote and family quotient cap are therefore those of that page, with its sources and its year, and this page ages with it.