France Take-Home Pay Calculator

Salarié means you are a French employee, usually via a société de portage salarial. The cascade is: turnover, less ~8% portage management fee, less ~42% employer social charges, less ~23% employee social charges (cadre), then a 10% professional-expenses deduction feeds the IR brackets. Industry benchmark: net pocket lands at 45–55% of turnover. Micro-BNC is simplified self-employment: you invoice directly, pay URSSAF cotisations of 24.6% on turnover (2025 BNC unregulated rate), and the IR base is 66% of turnover after the 34% abattement.

The tax authority assumes 34% of turnover is professional expenses, so only 66% feeds the IR calculation. No real expense deductions are allowed. The regime caps at €77,700 turnover in 2025 (rising to €83,600 from 2026) — above that you automatically fall under BNC déclaration contrôlée, which deducts real expenses but adds ~45% combined social charges and is not modelled here. At typical UK contractor day rates of €500+, you exceed the cap after roughly 155 billable days.

Most French "gross-to-net" salary calculators take a gross salary already on a payslip and apply only the ~23% employee social charges. That misses the ~42% employer charges and ~8% portage management fee, which sit between the client's invoice and your payslip. For a UK contractor evaluating a French gig, the relevant number is the TJM the client pays, not the gross salary the portage company shows you. Our cascade reflects that: the same TJM, end-to-end, including portage fees and employer charges.

The 2025 barème, per fiscal part: 0% to €11,497; 11% to €29,315; 30% to €83,823; 41% to €180,294; 45% above. Tax is computed per part, then multiplied by the household parts (quotient familial). These are French figures: they are not verified by our UK rate sheet and carry no source citation on this page — see the rates and sources note in the tool, and confirm the current barème with a French expert-comptable.

It depends on UK residence. If the statutory residence test keeps you UK resident, HMRC also taxes this income, but Article 24 of the UK–France treaty gives a credit for French income tax paid. Switch UK tax residence to "UK tax resident" in Advanced options and the calculator surfaces the HMRC top-up on each card. If you are non-resident, France generally taxes its source income alone. Run the UK tax residency calculator first.

HMRC taxes the income you actually receive, not the client's invoice, so the UK basis is regime-specific: for Salarié it is the cadre's gross salary on the French payslip (turnover net of portage fee and employer charges); for Micro-BNC it is business profit, approximated as the 66% of turnover used as the French IR base after the 34% abattement. UK income tax is then computed at 2026/27 rates — personal allowance £12,570, 20% on the first £37,700 of taxable income, 40% to £125,140, 45% above, allowance tapered by £1 for every £2 of income over £100,000 — and the French IR paid is credited as a Foreign Tax Credit, capped at the UK liability. Anything left is the HMRC top-up. UK National Insurance (8% employee main rate, 2% above £50,270) is contribution-based and not relievable as a foreign tax credit, so it is excluded; with an A1 / Certificate of Coverage you would pay UK NI in place of French cotisations. For articles 7, 15 and the 183-day rule, use the double tax treaty estimator.

An estimate, and not advice. The impatriés regime, versement libératoire, plafonnement du quotient familial, BNC contrôlée, your actual portage management fee quote, regional variations in the convention collective and UK NI / A1 treatment are not modelled. Always confirm with a French expert-comptable and, for the UK side, a chartered tax adviser.