France income tax

France tax calculator

Enter your income to estimate what you would pay in France, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.

How much is income tax in France?

France taxes personal income at rates up to 45%. Residents are taxed on worldwide income; inbound expats get a partial exemption of about 50% on foreign passive income for up to 8 years.

Compiled by MyNomadWorld for France and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.

France expat & digital-nomad tax regime

Under the Impatriate regime regime, a qualifying new resident or foreign-income remote worker pays an effective rate of about 30% instead of the 45% headline. This benefit is temporary or conditional (it runs for a limited period or requires you to stay non-resident), so treat it as a head start, not a permanent zero.

Official source: PwC France

Capital gains, wealth & property tax

• Capital gains: Flat tax (PFU) 30% = 12.8% income tax + 17.2% social levies on movable capital gains; real-estate gains 19% + 17.2% social with holding-period taper.
• Wealth tax: IFI real-estate wealth tax on net property assets

Inheritance & gift tax in France

Succession tax up to 45% in direct line (60% between unrelated persons) Surviving spouse/PACS partner fully exempt; each child €100,000 allowance then progressive 5-45%

Corporate tax & VAT

The standard corporate profits tax is 25%.

How to become a tax resident of France

Home (foyer) or principal abode in France, main professional activity in France, or centre of economic interests in France (Art. 4B CGI).

Cost of living & lifestyle

Cost of living is about 77% of the US level, with average purchasing power near $65k (PPP). Pick a city below to see its monthly climate and cost.

Banking in France

You will want a local or multi-currency account for rent, bills and getting paid. See our guide to the best banks in France.

For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →

Wise link is an affiliate link; we may earn a commission at no cost to you.

Climate & cost by city

Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.

France tax treaties

France maintains around 122 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.

Major treaty partners

Chips with a link open the full withholding-tax detail for that treaty pair.

Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.

France tax treaty guides

Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 64 of France's partners:

Albania · Algeria · Argentina · Armenia · Azerbaijan · Bangladesh · Benin · Bolivia · Bosnia and Herzegovina · Botswana · Brazil · Burkina Faso · Cameroon · Central African Republic · China · Colombia · Ecuador · Egypt · Ethiopia · Gabon · Georgia · Ghana · Guinea · India · Indonesia · Iran · Ivory Coast · Jordan · Kenya · Lebanon · Libya · Madagascar · Malawi · Mali · Mauritania · Mauritius · Mexico · Moldova · Mongolia · Morocco · Namibia · Niger · Nigeria · North Macedonia · Pakistan · Philippines · Republic of the Congo · Senegal · South Africa · Spain · Sri Lanka · Thailand · Togo · Trinidad and Tobago · Tunisia · Turkmenistan · Ukraine · United Kingdom · United States · Uzbekistan · Venezuela · Vietnam · Zambia · Zimbabwe