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fr: Socle Citoyen, one of the basic income mechanisms proposed in France, in which the UBI (or its amount) is a so-called tax credit and the current graduated income tax is replaced by the nuclear one, and the RSA (Revenu de Solidaité Active) social aid scheme is abolished. If the base amount is equal to RSA (564 euros per month in 2021), the current estimates require a nuclear tax rate of 32%. The idea is that this mechanism will use the national tax withholding system on bank accounts, which has been in use in France since 2019. UBI base amount is deducted from the initial income tax based on the income tax rate. If the difference is positive, it is considered as income tax for the benefit of the state, but if it is negative, it is passed from the state to the citizen. On 26 November 2020, the French National Assembly launched a public debate on the introduction of a citizen base. This mechanism was expected to be used also within the Corsica experiment (which the local parliament voted for in 2020) but the Ministry of Finance has not approved yet their plans. The main advocates are Marc de Basquiat, a French economist, and Valérie Petit, a member of French Parliament.

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