How much the State takes from 100 €

01The calculator

02Worked example

Worked example, same formula as the script, for €30,000 of annual gross pay. Private-sector employee, not a manager, single, one tax part. Social contributions €6,252.08. Income tax €787.42. VAT inside the rest if it is spent at 20% €3,826.75. Left €19,133.75. Per €100 of that gross, the average shares are €20.84 social, €2.62 income tax, €12.76 VAT and €63.78 left. That per-100 figure is an average of this amount, not a marginal rate.

The same formula on €100 of gross pay gives income tax €0.00, because the 10% deduction cannot exceed the pay and the €509 floor is larger than €100. Taxable income is €0.00. Use the 100 € button to see that case.

03What the amount means

• Employee, private sector, not a manager (non-cadre): the amount is annual gross pay. The result deducts employee contributions from that gross. Employer contributions are not inside the 100 €. They are paid on top, and this page does not add them, because the work-accident rate and the mobility levy depend on the employer.
• Micro-enterprise: the amount is turnover collected, not profit. Purchases are not deducted. The flat allowance stands in for expenses, and only for the income-tax estimate. Social contributions stay a percentage of turnover.
• SASU dividend: the amount is profit before corporate tax, assumed fully distributed, with no salary beside it. A dividend is not a salary. The social line is the levy on the dividend, not a worker’s contribution, and not a suggestion to skip a salary. A president who is paid a salary owes the contributions on that salary. This row does not compute one.

04Rates used on 21 October 2026

Employee, under the annual ceiling unless the amount goes over it. Old-age insurance: 0.40% of gross, plus 6.90% up to €48,060. CSG 9.20% (6.80% deductible, 2.40% not) and CRDS 0.50%, on 98.25% of gross up to €192,240 and on 100% above that. Agirc-Arrco: 3.15% up to €48,060 and 8.64% between €48,060 and €384,480. CEG: 0.86% and 1.08% on the same slices. CET: 0.14% of the whole salary up to €384,480, once it goes over €48,060. No employee unemployment contribution. No APEC, because this row is not a cadre. Alsace-Moselle is not applied. The 10% employment-expense deduction is at least €509 and at most €14,555, and never more than the pay it applies to.

Income tax uses the scale now written in the tax code, which article 2 of bill n°3210 proposes to replace and which the 2026 practical brochure still applies: 0% up to €11,600, 11% to €29,579, 30% to €84,577, 41% to €181,917, then 45%. One part, single. The single person’s décote is €897 minus 45.25% of the gross tax, when that tax is under €1,982. No tax credit, no child, no couple’s décote.

Micro-enterprise social rates on the Urssaf page: 12.3% for sales of goods, 21.2% for commercial or craft services, 25.6% for other BNC services from 1 January 2026. Allowances on Service Public: 71%, 50% and 34%, with a floor of €305. The optional flat tax, if you tick it, is 1%, 1.7% or 2.2% of turnover and replaces the scale. It is legal only when the reference income of year N-2 is under the ceiling on that page. The tick does not check the ceiling. ACRE is not applied. Since 1 July 2026, Service Public says an eligible new micro-entrepreneur pays 75% of the normal rate for a limited time.

SASU: corporate tax 25%, or 15% on the first €42,500 and 25% above when you tick the reduced rate. impots.gouv.fr reserves 15% for a company with turnover of €10 million or less, fully paid-up capital, and at least 75% held by individuals. The tick does not check that. On the dividend, 12.8% income tax and 18.6% social levies, the rates impots.gouv.fr states for investment income paid from 1 January 2026. The scale option (case 2OP) is not simulated. The 3.3% social contribution on corporate tax, for large companies, is not simulated.

VAT: whatever status you pick, the cash left after contributions and income tax is assumed spent in metropolitan France on goods and services at the standard rate of 20% (CGI article 278). The VAT inside a price is 20/120 of that price. Reduced rates, the 8.5% overseas rate, and VAT you might charge your own customers are not in the result. A micro-enterprise under the VAT exemption does not charge VAT on its sales. That exemption is not a discount on the VAT it pays when it spends.

05What is left out on purpose

• The CFE, because the commune sets the base. A minimum contribution exists, and turnover of the reference period up to €5,000 is exempt from that minimum. The euro amount is not national.
• Employer contributions, health-insurance contracts, provident schemes, overtime exemptions, and the withholding rate on a payslip. The income-tax line is an annual estimate for one single part, not the monthly withholding.
• Any reading of the 2027 finance bill. Brackets proposed there are not the brackets used here.