(For comparison - taxes in France)

French income tax is assessed on a family basis. The husband is responsible for the return which includes the income of his wife and children who are still in the educational system, or doing their military service. Divorced, separated or widowed persons claim allowances according to circumstances. Across the board allowances include:

Money spent on major property repairs.
Money spent on certain ‘green projects’ such as the installation of solar energy panels for heating.
Payments for maintenance and dependent relatives other than children.
Gifts to certain charities.
Contributions to the Securite Sociale.
Approved life assurance premiums.
Interest payments on certain loans.
Speci al arrangements for single parents with young children.
Taxable income is worked out by deducting allowances from total income and dividing the net figure by:

One for a single person with no children.
Two for a married couple with no children.
2.5 for a married couple with one child.
An extra 0.5 for each additional child. A married couple with four children will divide by four.
When a taxable income has been worked out the rates that apply fall into a banded structure. The following are approximate figures for those incurring an incoming tax liability in France in 2002. They are based on indexing the tax authorities 2001 figures. The following bands should therefore be treated only as a rough guide:

The first €5,666 of taxable income is tax free
€5,666 to €6,166 - 5%
€6,166 to €7,000 - 10%
€7,001 to €10,833 - 15 %
€10,834 to €14,000 - 20%
€14,001 to €18,333 - 25%
€18,334 to €21,333 - 30%
€21,334 to €25,334 - 35%
€25,334 to €41,000 - 40%
€41,001 to €58,000 - 45 %
€58,001 to €67,166 - 50%
€67,167 to €77,333 - 55 %
€77,334 and upwards - 58%

(and then remember, they have a 19% value added tax, a sales like tax, on must consumption items)