The French individual income tax brackets and rates for 2016 are as follows:

• up to EUR 9,700 - 0%
• over EUR 9,700 up to 26,791 - 14%
• over EUR 26,791 up to 71,826 - 30%
• over EUR 71,826 up to 152,108 - 41%
• over EUR 152,108 - 45%

The salary basis caps for social security purposes are as follows:

• Annual basis - EUR 38,616
• Monthly basis - EUR 3,218
• Daily basis - EUR 177

The changes apply from 1…

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