You are a French tax resident

You are a French tax resident

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Tax residency is not a matter of choice; it depends on internal regulations or reciprocal agreements and treaties. Please find helpful information on our page Determining your tax residency.

 

Residents of France are taxed on the entirety of their income earned from French sources or from foreign sources.

 

Some French tax residents are eligible to the special expatriates' tax regime.

 

People resident in France for income tax purposes must file an annual income declaration, either online or by completing a paper copy of the form.

 

How is tax calculated?

 

Tax is calculated on the basis of the combined incomes of the household.

 

Income to be declared may come from various sources (wages, salaries and allowances,  pension annuities, property income, etc.).

For further details, please visit the impots.gouv.fr and service-public.fr website.

A tax household is defined as the taxpayer, their spouse and dependent children.

 

The household’s total income is divided by the number of household units, as follows:

  • One unit for each adult.
  • One half-unit for each of the first two children.
  • One unit for each child thereafter.

 

The effective tax rate on total household income is thereby determined on the basis of the size of the household.

What tax rates apply?

 

A French tax resident’s income is taxed at progressively higher rates:

 

Progressive tax rates in 2017
 

 2016 income bracket

(by allowance unit)

Tax rates in 2017 
Income up to €9,710 inclusive  0%
From €9,711 to €26,818 inclusive  14%
  From €26,819 to €71,898 inclusive  30%
From €71,898 to €152,260 inclusive

 41%

  More than €152,261  45%

 

Progressive tax rates in 2018
 

 2017 income bracket

(by allowance unit)

Tax rates in 2018 
Income up to €9,807 inclusive  0%
From €9,807 to €27,086 inclusive  14%
  From €27,086 to €72,617 inclusive  30%
From €72,617 to €153,783 inclusive

 41%

  More than €153,783  45%

Tax simulator

 

An income tax simulator can be consulted online to determine whether or not you are a tax resident, and to estimate the amount of tax due.

 

 

Helpful tip: Income tax withholding (‘pay as you earn’) is due to begin on January 1, 2019. For more details, please visit the economie.gouv.fr website.