🇫🇷 France
FR / FRA #42
Nomad Score
64.0
Cities
56
Region
European Union,
Mediterranean,
G7,
G20,
Francophone,
Alpine Countries,
Tech Startup Ecosystems,
Remote Work Friendly Countries,
Coworking Hotspots,
Europe,
Europe,
Western Europe
Currency
EUR
🇫🇷 FRANCE TAX PROFILE
Data year: 2026
Tax System
Worldwide
Family quotient system divides income by number of parts (adults + children). High-income surcharge (CEHR) applies.
Family quotient system divides income by number of parts (adults + children). High-income surcharge (CEHR) applies.
Top PIT Rate
45.0%
(eff. 49.0%)
Corporate Tax Rate
25.0%
TVA
20.0%
Capital Gains Tax
30.0%
Flat tax (PFU) of 30% (12.8% income tax + 17.2% social charges). Option to use progressive rates.
Flat tax (PFU) of 30% (12.8% income tax + 17.2% social charges). Option to use progressive rates.
Social Security (Employee)
22.0%
Social Security (Employer)
45.0%
SS Cap (Annual)
EUR 46,368
Dividend Withholding
30.0%
Interest Withholding
30.0%
Royalty Withholding
25.0%
Wealth Tax
1.50%
Inheritance Tax
45.0%
Treaty Count
122
Digital Services Tax
Participation Exemption
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| EUR 0 | EUR 12,084 | 0.0% | -- |
| EUR 12,084 | EUR 30,828 | 11.0% | -- |
| EUR 30,828 | EUR 88,172 | 30.0% | -- |
| EUR 88,172 | EUR 189,294 | 41.0% | -- |
| EUR 189,294 | and above | 45.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if home, main abode, professional activity, or centre of economic interests in France
Exit Tax
Yes
Exit tax on unrealised gains exceeding EUR 800k or 50%+ holding when leaving France
Exit tax on unrealised gains exceeding EUR 800k or 50%+ holding when leaving France
CFC Rules
Yes
CFC rules apply to >50% holdings in entities subject to privileged tax regime (<40% of French rate)
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 22-June 5
📚 SOURCES
-
PwC France Tax Summary
(accessed Mar 23, 2026)
PIT rates, CIT, TVA, social charges, withholding -
Service Public France
(accessed Mar 23, 2026)
Official 2025 barème and bracket thresholds - Service-Public France 2026 income tax scale (accessed May 3, 2026)
🔗 RELATED
🧭 CONTINUE EXPLORING FRANCE