Country tax profile · 2026
France income tax
How France taxes income
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 income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 11,497 EUR | 0% |
| up to 29,315 EUR | 11% |
| up to 83,823 EUR | 30% |
| up to 180,294 EUR | 41% |
| over the top bracket | 45% |
National brackets; local or regional surcharges may apply on top.
How France's income tax compares
France's top income tax of 45% is the 18th highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
United Kingdom (45%) · Germany (45%) · Switzerland (45%) · Australia (45%) · Japan (45%) · South Korea (45%)
Who is 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).
Related France taxes
Moving to France?
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What is the income tax rate 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.
Can expats pay less income tax in France?
Yes. Under the Impatriate regime regime, qualifying new residents pay about 30.0% instead of the 45% headline rate.