Frequently Asked Questions

Our simulators use the official 2026 tax brackets published by French and Moroccan tax authorities. However, they provide estimates and do not replace personalized tax advice. Social contributions are calculated with average rates that may vary according to your specific situation.

No. All calculations are performed locally in your browser. No personal data is sent to our servers or stored. You can use our tools with complete privacy.

Yes, all our simulators are 100% free, ad-free and require no registration. You can use them as many times as you want.

We update the tax brackets every year after the publication of finance laws. Current brackets correspond to the 2026 tax year.

Net salary is obtained by deducting employee social contributions from gross salary (about 22% for non-executives, 25% for executives). These contributions fund social security, retirement, unemployment, and supplementary retirement.

The family quotient is a mechanism that divides taxable income by the number of shares in the household. A single person has 1 share, a married couple 2 shares, and children add additional half-shares. This reduces tax progressivity for families.

Executives have higher social contributions (about 25% vs 22%) mainly due to higher supplementary retirement contributions. In return, they benefit from better retirement coverage.

The 10% deduction for professional expenses is automatically applied to taxable income. It represents expenses incurred to carry out your activity (transport, meals, etc.). You can opt for actual expenses if they are higher.

Moroccan IR has 6 progressive brackets: 0% up to 40,000 MAD, 10% from 40,001 to 60,000 MAD, 20% from 60,001 to 80,000 MAD, 30% from 80,001 to 100,000 MAD, 34% from 100,001 to 180,000 MAD, and 37% beyond.

CNSS (National Social Security Fund) covers family benefits, health, and retirement. The employee rate is 4.48%, capped at 6,000 MAD/month. AMO (Mandatory Health Insurance) covers healthcare costs at 2.26% without cap.

The family deduction reduces IR by 500 MAD per year per dependent (spouse and children), up to a maximum of 3,000 MAD per year (6 people maximum).

A flat-rate deduction of 20% of gross income (after social contributions) is applied for professional expenses. This deduction is capped at 30,000 MAD per year.

The comparator simultaneously calculates your net salary and total tax burden (contributions + tax) in both countries, for the same gross salary. It uses the real-time exchange rate to convert amounts.

The EUR/MAD exchange rate is automatically retrieved from the Frankfurter API, which uses data from the European Central Bank. You can also enter a custom rate.

No, the comparator focuses solely on taxation. Cost of living, purchasing power and other economic factors are not taken into account. These elements should be considered separately in your thinking.

A French payslip is divided into several key sections. At the top, you will find your employer's details and your personal information including your job title and classification. The middle section lists your gross salary, followed by every social contribution line by line: health insurance, old-age pension, supplementary retirement (AGIRC-ARRCO), CSG, CRDS, and unemployment. Each line shows the contribution base, the employee rate, and the amount deducted. At the bottom, you will see your net salary before tax, the withholding tax amount (prelevement a la source), and finally your net salary after tax -- the amount actually paid to your bank account. Since 2018, payslip formatting has been simplified into standardized categories, making it easier to understand at a glance.

These codes refer to the specific contribution types defined by URSSAF and social security funds. For instance, codes starting with 100 typically relate to base salary, while codes in the 2000-3000 range refer to various social contributions. Your employer's payroll software assigns these codes automatically. The important information for employees is the plain-text description next to each code, the percentage rate, and the amount deducted. If a line seems unusual, you can verify it against the official URSSAF rate tables or ask your HR department for clarification.

The "net imposable" (taxable net income) is different from your take-home pay. It equals your gross salary minus deductible social contributions, but it includes the non-deductible portion of CSG (2.4%) and CRDS (0.5%). This figure is what the tax authority uses to calculate your income tax. It is typically 2-3% higher than your net salary before tax. This amount is reported annually by your employer to the tax administration and pre-filled on your tax return.

If you are a foreign national working in France, the withholding tax system (prelevement a la source) applies to you just as it does to French citizens, provided you are a French tax resident. Your employer deducts income tax directly from your monthly salary. During your first year in France, if the tax authority has no previous data on you, a default "neutral" rate is applied based on your salary level. You can subsequently adjust this rate through your personal space on impots.gouv.fr once you have filed your first French tax return. Non-residents working in France are subject to a minimum 20% withholding rate on French-source income, though tax treaties may reduce this.

France has signed over 120 tax treaties to prevent double taxation. If you move from a country with such a treaty, income earned before your arrival in France is typically taxed only in your country of origin. Once you become a French tax resident (generally by spending more than 183 days per year in France or having your primary economic interests there), your worldwide income becomes taxable in France, but foreign taxes paid can usually be credited against your French tax liability. It is strongly recommended to consult a tax advisor during your year of transition to ensure proper filing in both countries.

Yes. The withholding tax is essentially an advance payment on your annual income tax. When you file your tax return the following spring (typically in May-June), the tax authority calculates your actual liability based on your total income, family situation, and applicable deductions. If your withholding payments exceeded the final amount owed, the difference is refunded to your bank account, usually in July or August. Conversely, if you underpaid, you will receive a notice for the remaining balance.

Since 2019, overtime hours in France benefit from a partial tax exemption. The first 7,500 euros of annual overtime pay (net of social contributions) is exempt from income tax. Beyond this threshold, overtime income is taxed at your normal marginal rate. On the social contribution side, overtime hours are also exempt from employee contributions on health, pension, and unemployment, though CSG and CRDS still apply. This makes overtime financially attractive for employees, as the effective take-home rate on overtime hours is significantly higher than on regular hours.

In France, bonuses (primes) are generally subject to the same social contributions and income tax as regular salary. They are added to your gross pay for the month in which they are paid and taxed accordingly. However, certain specific bonuses benefit from exemptions: the "prime de partage de la valeur" (value-sharing bonus, formerly Macron bonus) can be exempt from tax and social contributions up to 3,000 euros (or 6,000 euros if the company has a profit-sharing agreement) for employees earning less than three times the minimum wage.

Free shares (actions gratuites) granted after 2018 benefit from a specific tax regime. The acquisition gain is taxed at the progressive income tax rates after a 50% allowance for shares held at least two years. Social contributions include CSG/CRDS at 9.7% and a specific employer contribution. Stock options follow a separate regime depending on the grant date. Capital gains on the subsequent sale of shares are subject to the 30% flat tax (prelevement forfaitaire unique) or, by election, to the progressive income tax scale with potential holding-period allowances.

The 10% standard deduction for professional expenses is applied automatically and covers transport, meals, and other work-related costs. In 2026, it is capped at 14,171 euros and has a minimum floor of 495 euros. You should opt for actual expenses (frais reels) only if your real professional costs exceed 10% of your taxable salary. Common qualifying expenses include long commutes (using the official mileage scale), meal costs exceeding the employer-provided amount, home office expenses if not reimbursed, professional training, and work-related travel. Keep all receipts and be prepared to justify each expense if audited.

Beyond the standard 10% deduction, France offers several mechanisms to reduce your tax bill. Tax credits include childcare expenses (up to 50% of costs, capped at 3,500 euros per child), home energy renovation works (MaPrimeRenov credit), and charitable donations (66% of the donated amount, or 75% for certain organizations helping people in difficulty, up to defined ceilings). Tax reductions apply to investments in certain housing schemes (Pinel) or retirement savings plans (PER), where contributions are deductible from taxable income up to 10% of net professional income. The family quotient remains the most powerful lever for families, potentially saving thousands of euros per year.

The Plan d'Epargne Retraite (PER) allows you to deduct contributions from your taxable income, up to 10% of your previous year's net professional income (with a maximum ceiling around 35,000 euros). This effectively reduces your current-year tax bill while building retirement savings. The trade-off is that withdrawals at retirement will be taxed as income. If you are in a high tax bracket now and expect to be in a lower one at retirement, the PER offers significant tax arbitrage. Company-sponsored retirement plans (PER Collectif and PER Obligatoire) may also offer employer matching contributions.