Hi!

Difficult to précis over 300O laws plus their add-ons.

Be more precise on a single tax ( at a time).

As regards income tax:

- there is not general allowance -
- allowances are income depend.
- for taxation they will take the number of parts, which considerably reduces income tax impact:

- 1 person, 1 part
- a married couple, 2 parts
- one child, 1/2 part extra

Here there are many special cases where you can qualify for extra parts.

Further to the income tax, you have a specific series of 3 taxes, known as CSG ( Contribution Sociale Généralisée ) which is levied on most incomes.

However for an expat ( eg a pensioned person )
it concerns:

- interest or dividends
- French rental income
- capital life insurances ( not pensions ).

The total rate here on the gross income ( no allowances ) is 11%.

Yours,

giantpanda