Fact sheet: Non-residents for tax purposes
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Date of update
Tax residency is not a matter of choice; it depends on internal regulations or reciprocal agreements and treaties.
You can find more information in our “Determination of tax residency” fact sheet.
Taxation
People in France who are not tax residents are only taxed on income from French sources. Remuneration paid in return for work carried out on French soil is therefore taxable in France.
Unless otherwise provided for by a tax treaty, salaries paid to non-residents are subject to tax deducted at source.
In order to avoid double taxation, tax deducted at source in France gives rise to an equivalent tax credit in the country of residence (depending on the tax treaty between France and the country of residence).
| Helpful tip: Most international taxation treaties make provision for temporary postings.
An employee residing in France for less than 183 days does not owe tax on income earned through their work in the country, as long as their remuneration is paid by or on behalf of an employer which is not established in France. |
For further information on taxation for non-residents, please visit the impots.gouv.fr website.
Tax deducted at source - 2023 tax rates - 2022 income (mainland France)
| Applicable rate | Year | Quarter | Month |
| 0% on the portion of income under: | €15,228 | €3,807 | €1,269 |
| 12% on the portion of income between: | €15,228 to €44,172 | € 3,807 to €11,043 | €1,269 to €3,681 |
| 20% on the portion of income greater than: | €44,172 | €11,043 | €3,681 |
Source : impots.gouv.fr
Tax deducted at source - 2023 tax rates - 2022 income (Overseas departments and regions*)
| Applicable rate | Year | Quarter | Month |
| 0% on the portion of income under: | €15,228 | €3,807 | €1,269 |
| 8% on the portion of income between: | €15,228 to €44,172 | €3,807 to €11,043 | €1,269 to €3,681 |
| 12% on the portion of income greater than: | €44,172 | €11,043 | €3,681 |
Source : impots.gouv.fr *Martinique, French Guiana, La Réunion, Mayotte et Guadeloupe