Clarification on French Tax payable

Assumption: 2 person household.

30,000 euros taxable income

2 scenarios

1. each person claim 15,000 euros as income no matter who earned what and each pay tax (14%) on the amount in excess of 9700 euros.

2. the 9700 euros is deducted from the 30000 euros only once and 14% is payable on the balance.

Either or answer will suffice 1 or 2. Do not complicate this further.


You are taxed as a foyer (household) of however many parts, not individually.

So, of the 30k€, it wouldn't matter if one part earnt 1k and the other 29k or any variant of that.

How uncomplicated is that?