France Tax Guide
This page includes citations to the sources used for this entry. Always verify with official sources before making decisions.
Personal Income Tax
Tax Residency
Income Tax Rates
Foreign Income Treatment
Investment Income
Flat 30% PFU or progressive rates plus social charges; real estate 34.5%
Wealth & Inheritance
Special Regimes
Practical Notes
High tax burden. Social charges (17.2%) apply to investment income. Wealth tax on real estate.
Business & Corporate Tax
Corporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- SME reduced rate
- Research tax credit (CIR)
Data Sources
Last updated: January 2025. Always verify with official sources before making decisions.
FAQ
What is the personal income tax rate in France?
France has a top personal income tax rate of 45%. The tax structure is: Progressive 0-45%. See the detailed breakdown above and verify with official sources.
Do I need to pay tax on foreign income in France?
France uses a worldwide system for foreign income. French residents taxed on worldwide income; foreign tax credits available
What are the residency requirements for France?
Tax residency in France generally requires 183 days of physical presence. 183 days or principal home in France or center of economic interests. Always verify current rules with official sources.
Is there a wealth tax in France?
Yes, France does have a wealth tax. IFI wealth tax on real estate assets >€1.3M (0.5-1.5%)
What is the corporate tax rate in France?
The corporate tax rate in France is 36.13%. 25% standard rate + 10.7% social contribution = 36.13% for large companies; 15% SME rate on first €42,500