{
  "table": "income-tax-calculator-rules",
  "schema": 1,
  "version": "2026-11-11.2",
  "title": "Income tax rules: the French scale for 2025 income (tax of 2026) and UK Income Tax for 2026 to 2027",
  "doc": "Rule table read by the income-tax-calculator handler (ctx.data['income-tax-calculator-rules']). Rates are percentage points (11 means 11 %); amounts are in major units (euros, pounds). France: the progressive scale of CGI art. 197 as amended by the loi de finances pour 2026 (loi n° 2026-103 du 19 février 2026), which taxes 2025 income in 2026; the family quotient (parts per CGI art. 194 and 195) and its cap; the décote; the 10 % deduction for employment expenses (CGI art. 83, 3°); the rounding to the nearest euro (CGI art. 193 and 1657-1); the 61 € collection threshold; the thresholds of the high-income contribution (CGI art. 223 sexies). United Kingdom: the Personal Allowance and its taper, and the rates and bands on non-savings, non-dividend income for the tax year 6 April 2026 to 5 April 2027, for England, Wales and Northern Ireland and for Scottish taxpayers; band limits are amounts of taxable income above the Personal Allowance, as HMRC publishes them for payroll. Table-level valid_from/valid_until bound the period during which this version may be relied on: the French scale for 2026 income is set by the finance law for 2027, usually voted in December, so the table must be reviewed by valid_until (the build refuses an expired table). Entry-level valid_from/valid_until bound each value; null valid_until means in force until changed. source_url is the primary source, source_date that source's own date (its 'checked' or 'last updated' date), retrieved the day the value was read there.",
  "reviewed_on": "2026-11-11",
  "reviewed_by": "apps-calculators agent (automated research against official sources, 2026-11-11; the French rounding order was checked against all 2,523 entries of the official ready-reckoner tables of the 2026 brochure); owner review pending",
  "valid_from": "2026-04-06",
  "valid_until": "2026-12-31",
  "locale_country": {
    "fr-FR": "FR",
    "en-GB": "GB"
  },
  "sources": [
    {
      "id": "lf-cgi-197",
      "label": "Légifrance : code général des impôts, article 197 (version en vigueur depuis le 21 février 2026, loi n° 2026-103 du 19 février 2026)",
      "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000053542636",
      "date": "2026-02-21",
      "retrieved": "2026-11-11"
    },
    {
      "id": "sp-f1419",
      "label": "Service-Public.fr : Quel est le barème de l’impôt sur le revenu ? (vérifié le 15 avril 2026)",
      "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1419",
      "date": "2026-04-15",
      "retrieved": "2026-11-11"
    },
    {
      "id": "sp-f34328",
      "label": "Service-Public.fr : Impôt sur le revenu, calcul de l’impôt (vérifié le 15 avril 2026)",
      "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F34328",
      "date": "2026-04-15",
      "retrieved": "2026-11-11"
    },
    {
      "id": "sp-f35120",
      "label": "Service-Public.fr : Quotient familial d’un parent isolé (vérifié le 15 avril 2026)",
      "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F35120",
      "date": "2026-04-15",
      "retrieved": "2026-11-11"
    },
    {
      "id": "sp-f1989",
      "label": "Service-Public.fr : Frais professionnels, forfait ou frais réels (vérifié le 15 avril 2026)",
      "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1989",
      "date": "2026-04-15",
      "retrieved": "2026-11-11"
    },
    {
      "id": "sp-f31130",
      "label": "Service-Public.fr : Contribution exceptionnelle sur les hauts revenus (vérifié le 15 avril 2026)",
      "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F31130",
      "date": "2026-04-15",
      "retrieved": "2026-11-11"
    },
    {
      "id": "brochure-2026-calcul",
      "label": "impots.gouv.fr : Brochure pratique 2026 (revenus de 2025), Calcul de l’impôt, p. 369 à 382",
      "url": "https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2026/pdf_som/21-calcul_impot_369a382.pdf",
      "date": "2026-03-25",
      "retrieved": "2026-11-11"
    },
    {
      "id": "brochure-2026-salaires",
      "label": "impots.gouv.fr : Brochure pratique 2026 (revenus de 2025), Traitements et salaires, déduction forfaitaire de 10 %",
      "url": "https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2026/pdf_som/06-traitements_salaires_85a114.pdf",
      "date": "2026-03-31",
      "retrieved": "2026-11-11"
    },
    {
      "id": "govuk-income-tax-rates",
      "label": "GOV.UK: Income Tax rates and Personal Allowances (current tax year 6 April 2026 to 5 April 2027)",
      "url": "https://www.gov.uk/income-tax-rates",
      "date": "2026-11-11",
      "retrieved": "2026-11-11"
    },
    {
      "id": "hmrc-rates-allowances",
      "label": "HMRC: Income Tax rates and allowances for current and previous tax years (updated 6 April 2026)",
      "url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
      "date": "2026-04-06",
      "retrieved": "2026-11-11"
    },
    {
      "id": "hmrc-employers-2026-27",
      "label": "HMRC: Rates and thresholds for employers 2026 to 2027 (last updated 1 September 2026)",
      "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
      "date": "2026-09-01",
      "retrieved": "2026-11-11"
    },
    {
      "id": "govuk-scottish-income-tax",
      "label": "GOV.UK: Income Tax in Scotland, 2026 to 2027 rates",
      "url": "https://www.gov.uk/scottish-income-tax",
      "date": "2026-11-11",
      "retrieved": "2026-11-11"
    },
    {
      "id": "govscot-bands-2026-27",
      "label": "gov.scot: Scottish Income Tax rates and bands, 2026 to 2027 (Scottish Budget of 13 January 2026)",
      "url": "https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/",
      "date": "2026-01-14",
      "retrieved": "2026-11-11"
    },
    {
      "id": "govuk-welsh-income-tax",
      "label": "GOV.UK: Income Tax in Wales, rates and bands for 2026 to 2027",
      "url": "https://www.gov.uk/welsh-income-tax",
      "date": "2026-11-11",
      "retrieved": "2026-11-11"
    },
    {
      "id": "hmrc-adjusted-net-income",
      "label": "HMRC: Adjusted net income (last updated 30 May 2025)",
      "url": "https://www.gov.uk/guidance/adjusted-net-income",
      "date": "2025-05-30",
      "retrieved": "2026-11-11"
    }
  ],
  "countries": {
    "FR": {
      "currency": "EUR",
      "tax_year": {
        "fr-FR": "revenus de 2025, imposés en 2026",
        "en-GB": "2025 income, taxed in 2026"
      },
      "scope": {
        "fr-FR": "France métropolitaine, revenus soumis au barème. Ne sont pas calculés : les réductions et crédits d’impôt, l’abattement des contribuables domiciliés dans les DOM, les revenus taxés à un taux forfaitaire, les contributions exceptionnelle et différentielle sur les hauts revenus, les demi-parts liées à l’invalidité ou au statut d’ancien combattant, la case L, les enfants en résidence alternée et les veufs avec enfants à charge.",
        "en-GB": "Mainland France, income taxed on the scale. Not covered: tax reductions and credits, the reduction for residents of the overseas departments, income taxed at a flat rate, the exceptional and differential contributions on high incomes, extra half-parts for disability or veterans, box L, children in shared residence, and widowed parents."
      },
      "bands": {
        "values": [
          {
            "from": 0,
            "to": 11600,
            "rate": 0
          },
          {
            "from": 11600,
            "to": 29579,
            "rate": 11
          },
          {
            "from": 29579,
            "to": 84577,
            "rate": 30
          },
          {
            "from": 84577,
            "to": 181917,
            "rate": 41
          },
          {
            "from": 181917,
            "to": null,
            "rate": 45
          }
        ],
        "rule": "Rates apply to the part of each family-quotient share (revenu net imposable ÷ parts) between from and to; the tax of one share is multiplied by the number of parts.",
        "legal_basis": "CGI, art. 197, I, 1",
        "valid_from": "2026-02-21",
        "valid_until": null,
        "applies_to": "Income of 2025, taxed in 2026",
        "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000053542636",
        "source_date": "2026-02-21",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.service-public.gouv.fr/particuliers/vosdroits/F1419",
          "https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2026/pdf_som/21-calcul_impot_369a382.pdf"
        ]
      },
      "parts": {
        "single": 1,
        "couple": 2,
        "children": [
          0.5,
          0.5,
          1
        ],
        "children_rule": "The first and second dependent child each add 0.5 part; the third and each one after it add 1 part (the last value repeats).",
        "single_parent": 0.5,
        "single_parent_rule": "A single, divorced or separated person living alone with at least one dependent child (box T) adds 0.5 part.",
        "legal_basis": "CGI, art. 194",
        "valid_from": null,
        "valid_until": null,
        "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F35120",
        "source_date": "2026-04-15",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.service-public.gouv.fr/particuliers/vosdroits/F2705",
          "https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2026/pdf_som/21-calcul_impot_369a382.pdf"
        ]
      },
      "family_cap": {
        "per_half_part": 1807,
        "single_parent_first_two_half_parts": 4262,
        "rule": "The tax cannot be lower than the tax computed with the base parts (1 or 2) minus the cap: 1 807 € per extra half-part; for a single parent (box T), 4 262 € for the first two extra half-parts together, then 1 807 € per half-part.",
        "legal_basis": "CGI, art. 197, I, 2",
        "valid_from": "2026-02-21",
        "valid_until": null,
        "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000053542636",
        "source_date": "2026-02-21",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.service-public.gouv.fr/particuliers/vosdroits/F1419"
        ]
      },
      "decote": {
        "single": 897,
        "couple": 1483,
        "rate": 45.25,
        "threshold_single": 1982,
        "threshold_couple": 3277,
        "rule": "Gross tax (rounded to the euro) is reduced, within its own amount, by amount − 45.25 % of the gross tax; the décote itself is rounded to the nearest euro (the order the brochure's ready-reckoner tables follow). The thresholds are where the décote reaches zero.",
        "legal_basis": "CGI, art. 197, I, 4, a",
        "valid_from": "2026-02-21",
        "valid_until": null,
        "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000053542636",
        "source_date": "2026-02-21",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.service-public.gouv.fr/particuliers/vosdroits/F34328",
          "https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2026/pdf_som/21-calcul_impot_369a382.pdf"
        ]
      },
      "salary_deduction": {
        "rate": 10,
        "min": 509,
        "max": 14555,
        "rule": "Per member of the household, on the salaries declared: 10 %, at least 509 € (but never more than the salary itself) and at most 14 555 €.",
        "legal_basis": "CGI, art. 83, 3°",
        "valid_from": null,
        "valid_until": null,
        "applies_to": "Salaries of 2025",
        "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1989",
        "source_date": "2026-04-15",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2026/pdf_som/06-traitements_salaires_85a114.pdf"
        ]
      },
      "rounding": {
        "rule": "The taxable base and the tax are rounded to the nearest euro; a fraction of 0.50 € counts as 1 €.",
        "legal_basis": "CGI, art. 193 et 1657-1",
        "valid_from": null,
        "valid_until": null,
        "source_url": "https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2026/pdf_som/21-calcul_impot_369a382.pdf",
        "source_date": "2026-03-25",
        "retrieved": "2026-11-11"
      },
      "collection_threshold": {
        "amount": 61,
        "rule": "Income tax below 61 € (after the décote and tax reductions, before tax credits) is not collected.",
        "legal_basis": "CGI, art. 1657, 1 bis",
        "valid_from": null,
        "valid_until": null,
        "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F34328",
        "source_date": "2026-04-15",
        "retrieved": "2026-11-11"
      },
      "high_income_contribution": {
        "single": 250000,
        "couple": 500000,
        "rule": "Above these amounts of revenu fiscal de référence, the contribution exceptionnelle sur les hauts revenus (3 % then 4 %) is added, and for 2025 income the contribution différentielle sur les hauts revenus is due when the average tax rate is below 20 %; neither is computed here, the app only flags them.",
        "legal_basis": "CGI, art. 223 sexies",
        "valid_from": null,
        "valid_until": null,
        "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F31130",
        "source_date": "2026-04-15",
        "retrieved": "2026-11-11"
      }
    },
    "GB": {
      "currency": "GBP",
      "tax_year": {
        "fr-FR": "du 6 avril 2026 au 5 avril 2027",
        "en-GB": "6 April 2026 to 5 April 2027"
      },
      "scope": {
        "fr-FR": "Impôt sur les revenus du travail, des pensions et autres revenus hors épargne et dividendes, pour l’année fiscale du 6 avril 2026 au 5 avril 2027.",
        "en-GB": "Income Tax on earnings, pensions and other non-savings, non-dividend income, for the tax year 6 April 2026 to 5 April 2027."
      },
      "personal_allowance": {
        "amount": 12570,
        "income_limit": 100000,
        "taper_rate": 50,
        "rule": "The Personal Allowance goes down by £1 for every £2 of adjusted net income above £100,000, to zero at £125,140.",
        "legal_basis": "Income Tax Act 2007, section 35 (the allowance and its reduction) and section 58 (adjusted net income)",
        "valid_from": "2026-04-06",
        "valid_until": "2027-04-05",
        "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
        "source_date": "2026-04-06",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.gov.uk/income-tax-rates",
          "https://www.gov.uk/guidance/adjusted-net-income"
        ]
      },
      "regions": {
        "ruk": {
          "name": {
            "fr-FR": "Angleterre, pays de Galles et Irlande du Nord",
            "en-GB": "England, Wales and Northern Ireland"
          },
          "bands": [
            {
              "id": "basic",
              "to": 37700,
              "rate": 20,
              "name": {
                "fr-FR": "Taux de base",
                "en-GB": "Basic rate"
              }
            },
            {
              "id": "higher",
              "to": 125140,
              "rate": 40,
              "name": {
                "fr-FR": "Taux supérieur",
                "en-GB": "Higher rate"
              }
            },
            {
              "id": "additional",
              "to": null,
              "rate": 45,
              "name": {
                "fr-FR": "Taux additionnel",
                "en-GB": "Additional rate"
              }
            }
          ],
          "rule": "Band limits are amounts of taxable income, after the Personal Allowance. Welsh rates of Income Tax for 2026 to 2027 give the same overall rates and bands.",
          "legal_basis": "Income Tax Act 2007, sections 6 and 10; Welsh rates set by the Senedd",
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
          "source_date": "2026-09-01",
          "retrieved": "2026-11-11",
          "see_also": [
            "https://www.gov.uk/income-tax-rates",
            "https://www.gov.uk/welsh-income-tax"
          ]
        },
        "scotland": {
          "name": {
            "fr-FR": "Écosse",
            "en-GB": "Scotland"
          },
          "bands": [
            {
              "id": "starter",
              "to": 3967,
              "rate": 19,
              "name": {
                "fr-FR": "Taux de départ",
                "en-GB": "Starter rate"
              }
            },
            {
              "id": "basic",
              "to": 16956,
              "rate": 20,
              "name": {
                "fr-FR": "Taux de base",
                "en-GB": "Basic rate"
              }
            },
            {
              "id": "intermediate",
              "to": 31092,
              "rate": 21,
              "name": {
                "fr-FR": "Taux intermédiaire",
                "en-GB": "Intermediate rate"
              }
            },
            {
              "id": "higher",
              "to": 62430,
              "rate": 42,
              "name": {
                "fr-FR": "Taux supérieur",
                "en-GB": "Higher rate"
              }
            },
            {
              "id": "advanced",
              "to": 125140,
              "rate": 45,
              "name": {
                "fr-FR": "Taux avancé",
                "en-GB": "Advanced rate"
              }
            },
            {
              "id": "top",
              "to": null,
              "rate": 48,
              "name": {
                "fr-FR": "Taux maximal",
                "en-GB": "Top rate"
              }
            }
          ],
          "rule": "Scottish rates and bands apply to the non-savings, non-dividend income of Scottish taxpayers; band limits are amounts of taxable income, after the Personal Allowance.",
          "legal_basis": "Scotland Act 1998, section 80C; Scottish Rate Resolution for 2026 to 2027",
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
          "source_date": "2026-09-01",
          "retrieved": "2026-11-11",
          "see_also": [
            "https://www.gov.uk/scottish-income-tax",
            "https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/"
          ]
        }
      },
      "allowance_name": {
        "fr-FR": "Abattement personnel",
        "en-GB": "Personal Allowance"
      }
    }
  }
}