For those considering moving to France
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in France.
45
Marginal tax rate
0,5-1,5
Wealth tax
Overview of personal taxation in France – updated per 2025
What is required to establish tax residency in France?
Individuals who have their primary place of residence in France, or whose main business activities or financial interests are located in France, are considered to have moved there and to be tax residents.
Which types of income are taxable in France?
Tax residents are taxed on their worldwide income in France, while non-resident taxpayers are taxed only on income sourced in France.
What tax rates apply in France?
France has a progressive tax system, with rates ranging from 11 to 45%.
Does France grant tax credit for foreign taxes?
France grants tax credit for taxes paid abroad, within the framework of a tax treaty, limited to the amount of French tax that would be payable on the same income.
Is there wealth tax in France?
France has a wealth tax on real estate assets, where the net value per household exceeds EUR 1.3 million. The rates are progressive and range from 0.5 to 1.5%.
What is the tax year in France?
The tax year in France corresponds with the calendar year.
When must the tax return be filed in France?
The individual tax return in France must be filed by the end of June of the year following the tax year.
How many countries does France have tax treaties with?
France has tax treaties with approximately 125 countries, including Norway.
Is there property tax in France?
France has various forms of property tax.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979
Our tax partner in France
Through our unique global partnership with Melot & Buchet we are able to work together with local lawyers and advisers in questions regarding domestic tax rules and other legislation in France.
