- Capital gains tax rate 30 31.4
- Income tax brackets updated
- Special tax regimes updated
FR
France
FR · FRA · #42 · 57 cities
Nomad score
62/100
Compare
Top income tax
45.0%
effective 49.0%
Corporate tax
25.0%
TVA
20.0%
standard rate
Tax residency
183 days
128 tax treaties
France tax profile
Data year: 2026
- Tax system
- Worldwide Family quotient system divides income by number of parts (adults + children). High-income surcharge (CEHR) of 3% and 4% on portions above EUR 250k/EUR 500k (single) and EUR 500k/EUR 1m (couples) applies on top of the 45% marginal rate; differential contribution on high incomes (CDHR) can apply from 2025.
- Top PIT rate
- 45.0% (eff. 49.0%)
- Corporate tax rate
- 25.0%
- TVA
- 20.0%
- Capital gains tax
- 31.4% Securities and similar investment income: flat tax (PFU) of 31.4% from 2026 (12.8% income tax plus 18.6% social levies on most investment and capital income). Option to use progressive PIT rates instead. Real estate gains use separate progressive rules with holding-period rebates.
- Social security (employee)
- 22.0%
- Social security (employer)
- 45.0%
- Social security cap (annual)
- EUR 48,060
- Dividend withholding
- 30.0%
- Interest withholding
- 30.0%
- Royalty withholding
- 25.0%
- Wealth tax
- 1.50%
- Inheritance tax
- 45.0%
- Treaty count
- 128
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 11,600 | 0.0% |
| EUR 11,600 | EUR 29,579 | 11.0% |
| EUR 29,579 | EUR 84,577 | 30.0% |
| EUR 84,577 | EUR 181,917 | 41.0% |
| EUR 181,917 | and above | 45.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Inbound assignee regime (Article 155 B) Partial income-tax exemption for qualifying employees assigned to France or recr... | No rate or amount recorded | 8yr | Active |
Tax flags
Digital Services Tax
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- French tax resident if home, principal abode, principal professional activity, or centre of economic interests is in France. The 183-day count is a common treaty tie-breaker but domestic residence is fact-based, not a single day threshold.
- Exit tax
- Yes Exit tax on unrealised gains on shares when leaving France if holdings exceed 50% of the company or EUR 800,000 total value, for individuals who were French tax resident six of the prior ten years.
- CFC rules
- Yes CFC rules apply to >50% holdings in entities subject to privileged tax regime (<40% of French rate)
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 21-June 4
Sources
- Service-Public — income tax scale (F1419) (accessed Oct 9, 2026) 2026 barème on 2025 income (per family quotient part)
- BOFiP — 2026 barème indexation (accessed Oct 9, 2026) Loi 2026-103 art. 4 indexation (+0.9%) of PIT brackets
- Service-Public — PASS 2026 (accessed Oct 9, 2026) Annual social-security ceiling (PASS) from 1 January 2026
- DGFiP — 2026 income tax return calendar (accessed Oct 9, 2026) Online and paper filing deadlines for 2025 income
- BOFiP — tax treaties in force (accessed Oct 9, 2026) Bilateral tax treaties in force at 1 January 2026
- PwC France Tax Summary (accessed Oct 9, 2026) PIT surcharges, PFU, social charges, CIT, withholding, Article 155 B, exit tax