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Updated : 02/10/2014

Income taxes abroad – France

What's your situation?

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Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in France?

  • Live in France? (min. 6 months in a calendar year) You must pay tax on your worldwide income there.

  • Lived in France but for less than 6 months in a calendar year? You are not considered tax resident and pay tax only on the income earned in France.

  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in France after deduction of taxes and social security contributions?

Income tax calculator - France français

Income tax rates

Bracket

Annual income

Rate

1

up to €5,963

0%

2

€5,963 - €11,896

5.5%

3

€11,896 - €26,420

14%

4

€26,420 - €70,830

30%

5

€70,830 - €150,000

41%

6

over €150,000

45%

In calculating your taxable income, take into account:

  • allowances you may qualify for
  • possible deductions for certain types of expenditure.

If you are a French resident (in-country for more than 6 months/year), you must also pay the taxe d'habitation — a tax on accommodation — usually equivalent to less than 1 month’s rent.

You will receive the bill in October for payment by 15 November at the latest (20 November for online payments).

When and how do you pay?

There are 2 options:

  • once a year — filing a tax return before end May (end of June if filing online), and saving up throughout the year to pay when the tax return comes in.
  • paying every month — contact the tax authorities to choose this option.

How to appeal / complain

Send your tax return and any complaints to your local tax office — Service des impôts des particuliers français.

This service deals with income tax and the taxe d'habitation.

Links

Tax on employees – French government site français (French only)

Check also what your EU rights are.


I'm self-employed Choose country

Choose country

Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in France?

  • Live in France? (min. 6 months in a calendar year) You must pay tax on your worldwide income there.

  • Lived in France but for less than 6 months in a calendar year? You are not considered tax resident and pay tax only on the income earned in France.

  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in France after deduction of taxes and social security contributions?

Income tax calculator - France français

Income tax rates

Bracket

Annual income

Rate

1

up to €5,963

0%

2

€5,963 - €11,896

5.5%

3

€11,896 - €26,420

14%

4

€26,420 - €70,830

30%

5

€70,830 - €150,000

41%

6

over €150,000

45%

In calculating your taxable income, take into account:

  • allowances you may qualify for
  • possible deductions for certain types of expenditure.

If you are a French resident (in-country for more than 6 months/year), you must also pay the taxe d'habitation — a tax on accommodation — usually equivalent to less than 1 month’s rent.

You will receive the bill in October for payment by 15 November at the latest (20 November for online payments).

When and how do you pay?

There are 2 options:

  • once a year — filing a tax return before end May (end of June if filing online), and saving up throughout the year to pay when the tax return comes in.
  • paying every month — contact the tax authorities to choose this option.

How to appeal / complain

Send your tax return and any complaints to your local tax office — Service des impôts des particuliers français.

This service deals with income tax and the taxe d'habitation.

Links

Tax on self-employed – French government site français

Tax on employees – French government site français

Tax laws – EU and individual countries

Check also what your EU rights are.


Contact points

Local tax offices français

Help and advice

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