Rate
—
Duration
8 years
Prior non-residency
5 years
required before applying
Standard top income tax
45.0%
France, without the regime
Overview
- Regime
- Inbound assignee regime (Article 155 B)
- Country
- France
- Type
- Impatriate
- Status
- Active
- Effective from
- Jan 1, 2008
- Expires on
- —
Details
- Summary
- Partial income-tax exemption for qualifying employees assigned to France or recruited abroad, for up to eight years.
- Eligibility
- Employee assigned by a foreign employer or recruited abroad by a French company; not French tax resident in the five calendar years before starting work in France; meets domicile and activity conditions in the CGI.
- Benefits
- Exemption of actual salary supplements tied to the transfer, or a flat 30% exemption on total remuneration for arrivals from 16 November 2018; optional treatment of foreign workdays; total exemption capped at 50% of remuneration (or 20% if electing actual supplements and foreign workdays).
- Duration details
- Eight years from year of arrival (five years for positions started before 6 July 2016).
View source CGI art. 155 B; PwC France 2026