Does France use progressive tax brackets?

Yes, France absolutely uses a progressive income tax system. This means the more you earn, the higher percentage you pay on those higher portions of your income. The top marginal rate is 45.0% for income over €177,106. For example, income up to €11,294 is taxed at 0%. Then, income between €11,295 and €28,797 is taxed at 11%. The rates climb from there: 30% for income between €28,798 and €82,341, and 41% for income between €82,342 and €177,106. Because of this system, your effective (average) tax rate will always be lower than the highest bracket you fall into. For instance, someone earning €100,000 won't pay 41% on their entire income, but only on the portion above €82,341. Understanding these brackets is key for anyone considering a move to France. Your tax burden will vary significantly based on your income level.