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Updated : 08/12/2016

Income taxes abroad – France

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I'm an employee

Which income will be taxed in France?

  • Living in France for at least 6 months in a calendar year? You must pay tax on your worldwide income there.
  • Living in France 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 - Francefrançais

Income tax rates for 2015 (2016 return)

Bracket

Annual income

Rate

1

up to €9 700

0%

2

€9 700 - €26 791

14%

3

€26 791 - €71 826

30%

4

€71 826 - €152 108

41%

5

over €152 108

45%

In calculating your taxable income, take into account:

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

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 particuliersfrançais.

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

Links

Income tax - French government site français

Check also what your EU rights are.

I'm self-employed

Which income will be taxed in France?

  • Living in France for at least 6 months in a calendar year? You must pay tax on your worldwide income there.
  • Living in France 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 - Francefrançais

Income tax rates for 2015 (2016 return)

Bracket

Annual income

Rate

1

up to €9 700

0%

2

€9 700 - €26 791

14%

3

€26 791 - €71 826

30%

4

€71 826 - €152 108

41%

5

over €152 108

45%

In calculating your taxable income, take into account:

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

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 particuliersfrançais.

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

Links

Income tax - French government site français

Check also what your EU rights are.

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