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Tax in France

France treats you as tax resident if any one test is met: your home or main place of stay is in France, you work there other than incidentally, or your main economic interests are there. More than six months in a year generally counts as a main place of stay. [T1] For 2025 income, the scale per share is 0% up to €11,600, 11% to €29,579, 30% from €29,580, 41% from €84,578 and 45% above €181,917. Shares depend on your household, and the benefit for children is capped. An impots.gouv.fr page headed as the 2026 scale still shows earlier thresholds, and the scale for 2026 income is not yet set. [T2] [T3]

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The research, with its sources.

Research information, not advice. Rules change, so check the source before you act on one.

  • France treats you as tax resident if any one test is met: your home or main place of stay is in France, you work there other than incidentally, or your main economic interests are there. More than six months in a year generally counts as a main place of stay. [T1]
  • For 2025 income, the scale per share is 0% up to €11,600, 11% to €29,579, 30% from €29,580, 41% from €84,578 and 45% above €181,917. Shares depend on your household, and the benefit for children is capped. An impots.gouv.fr page headed as the 2026 scale still shows earlier thresholds, and the scale for 2026 income is not yet set. [T2] [T3]
  • Micro-entrepreneur contributions are 25.6% of takings for non-regulated services, under €83,600 a year. Employees pay CSG and CRDS of 9.7% on 98.25% of pay. These are mechanisms, not your bill. [T4] [T5]
  • US citizens abroad generally file as they would at home, on worldwide income. The 2026 foreign earned income exclusion limit is $132,900, and its physical presence test needs 330 full days abroad within 12 consecutive months. You cannot take a foreign tax credit on income you exclude. [T6] [T7] [T8] [T9]
  • Foreign accounts totalling more than $10,000 at any point in the year are reportable on a US FBAR. Under the US–France treaty, the US can tax its citizens as if the treaty did not exist, with listed exceptions. A private adviser says moving abroad does not automatically end state tax residency. [T10] [T11] [T12] [T13]
  • Under the US–France social security agreement, self-employed people who move their business to France for two years or less stay in US coverage; otherwise French coverage applies. The Canada–France agreement, in force since 2017, generally covers you where you work, and self-employed people need an exceptional agreement shown on form CPT52. [T14] [T15] [T16]
  • Canada's CRA treats you as a factual resident if you keep a home or other main ties in Canada. On leaving you are treated as having sold most property at fair market value; Form T1161 applies if everything you owned was worth more than CA$25,000. A Canada–France tax convention is in force. [T17] [T18] [T19]
  • Australia and France signed a tax treaty on 20 June 2006, in force since 1 June 2009. Australia's law keeps someone domiciled there resident unless their permanent place of abode is outside Australia. When you stop being resident, assets such as listed shares are treated as sold at market value unless you choose otherwise. [T20] [T21] [T22] [T23]
  • France is not on Australia's list of social security agreement countries, and a 2023 French government answer said negotiations had not produced one. As a citizen you cannot take your super out on leaving, and the Age Pension can be paid abroad at a proportional rate after 26 weeks. [T24] [T25] [T26] [T27]
  • New Zealand treats you as non-resident only if you are away more than 325 days in a 12-month period and have no permanent place of abode there. The tax agreement signed in 1979 decides by permanent home, then closer ties, if both countries count you as resident. France is not on New Zealand's list of social security agreements. [T28] [T29] [T30] [T31] [T32]

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Questions about Tax in France.

When do I become a tax resident of France?

France treats you as resident if any one test is met: your home or main place of stay is in France, you work there other than incidentally, or your main economic interests are there. More than six months in a year generally counts as a main place of stay. Tax residence is separate from your visa.

Income tax: taxable persons and tax domicile (BOI-IR-CHAMP-10), BOFiP-Impôts (official French tax doctrine). Checked 15 October 2026

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What are the income tax rates in France?

For 2025 income the scale is 0% up to €11,600 per share, then 11% to €29,579, 30% from €29,580, 41% from €84,578 and 45% above €181,917. The number of shares depends on your household, and the benefit for children is capped. The 2026 income scale is not yet set.

Income tax scale (barème) for 2025 income, Service-Public.fr (French government information service). Checked 15 October 2026

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Will my home country still tax me after I move to France?

It depends on the country. The US taxes citizens on worldwide income wherever they live. Canada looks at residential ties, Australia at whether your permanent place of abode is abroad, and New Zealand treats you as non-resident only after 325 days away with no permanent home there. Ask an adviser.

US citizens abroad: filing requirements, Internal Revenue Service; Leaving Canada (emigrants), Canada Revenue Agency; Your tax residency (archived copy), Australian Taxation Office, Internet Archive copy of 3 June 2026; Tax residency status for individuals, Inland Revenue (New Zealand). Checked 15 October 2026

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What social contributions apply in France?

Micro-entrepreneurs pay 25.6% of takings for non-regulated services, up to €83,600 a year; employees pay CSG and CRDS of 9.7% on 98.25% of pay. France has social security agreements with the US and Canada, not Australia or New Zealand. This is a mechanism, not your bill.

Auto-entrepreneur (micro-entrepreneur): the essentials, Urssaf (French social contributions collector); CSG and CRDS, Urssaf (French social contributions collector); Totalization agreement with France, US Social Security Administration; Canada–France social security agreement, Government of Canada; Written question 6186: no France–Australia social security agreement, Assemblée nationale (French National Assembly), answer of the Ministry for Europe and Foreign Affairs; Social security agreements, Work and Income (Ministry of Social Development, New Zealand). Checked 15 October 2026

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How do I get a French tax number and file online?

If the tax office has not written to you, ask your local tax office (SIP) at the counter or by post, with your civil status, a postal address and a copy of an ID. You then get an email to create an online account. Online filing is compulsory if your home has internet; returns for 2026 income open in April 2027.

Income tax: first return (getting access with a tax number), Service-Public.fr (French government information service). Checked 15 October 2026

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Sources

Where each figure comes from.

Every figure on this page links to the page we read, with the date we checked it.

  1. [T1] Income tax: taxable persons and tax domicile (BOI-IR-CHAMP-10), BOFiP-Impôts (official French tax doctrine). Checked 10 October 2026.
  2. [T2] Income tax scale (barème) for 2025 income, Service-Public.fr (French government information service). Checked 15 October 2026.
  3. [T3] How your tax band and rate are worked out, impots.gouv.fr (French tax authority). Checked 10 October 2026.
  4. [T4] Auto-entrepreneur (micro-entrepreneur): the essentials, Urssaf (French social contributions collector). Checked 15 October 2026.
  5. [T5] CSG and CRDS, Urssaf (French social contributions collector). Checked 15 October 2026.
  6. [T6] US citizens abroad: filing requirements, Internal Revenue Service. Checked 10 October 2026.
  7. [T7] Foreign earned income exclusion limit, Internal Revenue Service. Checked 10 October 2026.
  8. [T8] Physical presence test, Internal Revenue Service. Checked 10 October 2026.
  9. [T9] Foreign tax credit, Internal Revenue Service. Checked 10 October 2026.
  10. [T10] Report of Foreign Bank and Financial Accounts (FBAR), Financial Crimes Enforcement Network (FinCEN). Checked 10 October 2026.
  11. [T11] US–France income tax treaty (1994), text, Internal Revenue Service. Checked 10 October 2026.
  12. [T12] France tax treaty documents, Internal Revenue Service. Checked 10 October 2026.
  13. [T13] State taxes after moving abroad, Expatriate Tax Returns (private adviser, not official). Checked 10 October 2026.
  14. [T14] Totalization agreement with France, US Social Security Administration. Checked 10 October 2026.
  15. [T15] Canada–France social security agreement, Government of Canada. Checked 10 October 2026.
  16. [T16] Self-employed workers from Canada in France, CLEISS (French centre for European and international social security liaison). Checked 10 October 2026.
  17. [T17] Leaving Canada (emigrants), Canada Revenue Agency. Checked 10 October 2026.
  18. [T18] Dispositions of property when you leave Canada, Canada Revenue Agency. Checked 10 October 2026.
  19. [T19] Tax treaties in force, Department of Finance Canada. Checked 10 October 2026.
  20. [T20] Income tax treaties: treaties in force, Australian Treasury. Checked 10 October 2026.
  21. [T21] Australia–France tax convention (2006), text, Parliament of Australia, Joint Standing Committee on Treaties. Checked 10 October 2026.
  22. [T22] Your tax residency (archived copy), Australian Taxation Office, Internet Archive copy of 3 June 2026. Checked 10 October 2026.
  23. [T23] How changing residency affects CGT (archived copy), Australian Taxation Office, Internet Archive copy of 6 September 2026. Checked 10 October 2026.
  24. [T24] International social security agreements with countries in Europe (archived copy), Services Australia, Internet Archive copy of 4 October 2026. Checked 10 October 2026.
  25. [T25] Written question 6186: no France–Australia social security agreement, Assemblée nationale (French National Assembly), answer of the Ministry for Europe and Foreign Affairs. Checked 10 October 2026.
  26. [T26] Departing Australia superannuation payment (archived copy), Australian Taxation Office, Internet Archive copy of 8 October 2025. Checked 10 October 2026.
  27. [T27] Australian pensions paid outside Australia: the proportional rate (061-02010020), Services Australia, Operational Blueprint (staff procedures). Checked 10 October 2026.
  28. [T28] Tax residency status for individuals, Inland Revenue (New Zealand). Checked 10 October 2026.
  29. [T29] Leaving New Zealand, Inland Revenue (New Zealand). Checked 10 October 2026.
  30. [T30] Double Taxation Relief (French Republic) Order 1981 (archived copy), New Zealand Legislation (Internet Archive copy of 5 August 2024). Checked 10 October 2026.
  31. [T31] New Zealand–France tax treaty, Inland Revenue (New Zealand), Tax Policy. Checked 10 October 2026.
  32. [T32] Social security agreements, Work and Income (Ministry of Social Development, New Zealand). Checked 10 October 2026.

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