Personal Tax in France

Overview by
Tax Base For Residents and Non-Residents
Residents are taxed on all their income (national and international) while non-residents are only taxed on income received in France.

Tax Rate

Personal income tax (IRPP) Updated in the Loi de Finance 2011. Progressive rate up to 41%
Up to EUR 5,963 0%
Between EUR 5,963 and 11,896 5.5%
Between EUR 11,896 and 26,420 14%
Between EUR 26,420 and 70,830 30%
Above EUR 70,830 41%
Allowable Deductions and Tax Credit
Child care, consumer credit, tax credit for young people under 26 who take a job in certain industrial sectors or geographical areas in difficulty, etc. For additional information go to Cabinetgregory.
Special Expatriate Tax Regime
In France there is a special expatriate tax regime. It especially concerns health insurance and complementary retirement pension contributions and the possible exemptions. For further information, consult CIC website.
Capital Tax Rate
Property tax: the rate depends on the location of the building (local tax).
Wealth tax (ISF): for an estate whose net value is over EUR  790,000 on 1 January 2009, between 0 and 1.8%.
Death and gift duties: 5% to 60%.

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Experts Views (1)
  • 2013 Tax Data

    JPA International

    A synthetic ready to print leaflet about the main taxation rules in force in France in 2013

    JPA on 19 Jun 2013 related to Personal Tax in France

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    Audit, Accountacy, Tax, France