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Last checked : 14/11/2018

Income taxes abroad – France

I'm an employee

What income will be taxed in France?

  • You live in France for at least 6 months of the calendar year: In that case, you have to pay tax in France on your total income earned in France and abroad.
  • You live in France, but for less than 6 months of the calendar year: In that case, you are not considered tax resident. You only have to pay tax on the income you earned in France.
  • What if you earn income in other EU countries? Make sure that you don't pay tax twice on the same income.

How do I calculate the amount due?

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

Income tax rates for 2016 (2017 tax return)

Bracket

Annual income

Rate

1

up to EUR 9 710

0 %

2

EUR 9 710 - EUR 26 818

14 %

3

EUR 26 818 - EUR 71 898

30 %

4

EUR 71 898 - EUR 152 260

41 %

5

over EUR 152 260

45 %

To calculate your taxable income, you need to take into account:

  • any allowances to which you may be entitled;
  • possible deductions for certain types of expenditure.

When and how do I pay?

You need to file an income tax returnfr every year, in accordance with a schedule set by the tax authoritiesfr . Internet tax returns are mandatory for people who have an internet connection at home and whose reference taxable income for 2015 was above EUR 28 000. Penalties are applied if tax returnsfr are filed late .

There are two ways to pay tax due:

  • payment in instalmentsfr on set dates;
  • monthly paymentsfr : you need to contact the tax authorities to avail of this option.

Income tax is paid according to a schedule set by the tax authoritiesfr.

Penalties are applied if tax paymentsfr are made late.

How do I appeal/complain?

Send your tax return and your complaint to your local tax office — Service des impôts des particuliers (Personal tax department)fr.

This department deals with income tax and residential tax.

Links

Income Tax Scalefr

Calculating income taxfr

Income tax – French administration websitefr

I'm self-employed

Which income will be taxed in France?

  • You live in France for at least 6 months of the calendar year: In that case, you have to pay tax in France on your total income earned in France and abroad.
  • You live in France, but for less than 6 months of the calendar year: In that case, you are not considered tax resident. You only have to pay tax on the income you earned in France.
  • What if you earn income in other EU countries? Make sure that you don't pay tax twice on the same income.

How do I calculate the amount due?

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

Income tax rates for 2016 (2017 tax return)

Bracket

Annual income

Rate

1

up to EUR 9 710

0 %

2

EUR 9 710 - EUR 26 818

14 %

3

EUR 26 818 - EUR 71 898

30 %

4

EUR 71 898 - EUR 152 260

41 %

5

over EUR 152 260

45 %

To calculate your taxable income, you need to take into account:

  • any allowances to which you may be entitled;
  • possible deductions for certain types of expenditure.

When and how do I pay?

You need to file an income tax returnfr every year, in accordance with a schedule set by the tax authoritiesfr. Penalties are applied if tax returnsfr are filed late.

There are two ways to pay tax due:

  • payment in instalmentsfr on set dates;
  • monthly paymentsfr: you need to contact the tax authorities to avail of this option.

Penalties are applied if tax paymentsfr are made late.

How do I appeal/complain?

Send your tax return and your complaint to your local tax office — Service des impôts des particuliers (Personal tax department)fr.

This service deals with income tax and residential tax.

Links

Calculating income taxfr

Income tax – French administration websitefr

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