Quick Overview
France taxes worldwide income for tax residents (≥183 days or primary home in France) at progressive rates (0-45% income tax plus 17.2% social charges on investment income). Employed workers have taxes withheld monthly via prélèvement à la source (PAS) starting immediately. Your numéro fiscal (tax number, 13 digits) is assigned automatically after first tax return. Annual tax returns (déclaration de revenus) are mandatory each April-June online at impots.gouv.fr. France's quotient familial system divides household income by "parts" (célibataire=1, married=2, +0.5 per child) significantly reducing tax for families. Self-employed register with URSSAF and pay quarterly/monthly charges (22-45% of revenue) plus annual income tax.
Key Facts
Income tax rates
0-45% progressive (11% average effective rate)
Prélèvement à la source (PAS)
Monthly tax withholding (automatic for employees)
Tax return deadline
April-June annually at impots.gouv.fr
Social charges
17.2% on investment income, included in salary tax
Quotient familial
Family-based tax calculation reducing tax significantly
Key agencies
Direction Générale des Finances Publiques (DGFiP), URSSAF
How It Works
France Expat: Taxes & Registration in France
France taxes worldwide income for tax residents defined as: (1) primary residence (foyer) in France, (2) main professional activity in France, or (3) ≥183 days in France. Income tax (impôt sur le revenu) ranges 0-45% on brackets, plus 17.2% social charges (CSG, CRDS) on investment income. Employed workers: taxes withheld monthly via prélèvement à la source (PAS) based on previous year's income, adjusted annually. Must file annual déclaration de revenus online at impots.gouv.fr each April-June even if taxes already withheld. Receive numéro fiscal (13-digit tax number) after first return. France's quotient familial system divides household income by "parts familiales" (célibataire=1 part, married/PACS=2 parts, +0.5 per child 1-2, +1 per child 3+) dramatically reducing tax for families. Self-employed: register with URSSAF and Centre de Formalités des Entreprises (CFE), pay charges sociales (22-45% depending on regime) quarterly/monthly, plus annual income tax. Auto-entrepreneur (micro-entrepreneur) pays simplified charges: ~22% services, ~12.8% commerce (includes health + retirement). Tax reductions available for: childcare (crédit d'impôt garde d'enfants), home renovation (energy efficiency), charity donations, employment of household help. Double taxation treaties with 120+ countries. Non-residents pay tax only on French-source income at non-resident rates.
Getting numéro fiscal and understanding tax system
Determine tax residency status
Understand if you are French tax resident.
Prélèvement à la source (employed workers)
Monthly tax withholding from salary.
Create impots.gouv.fr account
Online tax portal account.
File first tax return (déclaration de revenus)
Annual income declaration.
Receive numéro fiscal
Your 13-digit tax identification number.
Register as auto-entrepreneur (self-employed)
Simplified self-employed regime.
Tax obligations for self-employed
Charges sociales and income tax.
Understand quotient familial
Family-based tax calculation.
Additional tax and registration requirements
Taxe d'habitation (housing tax - mostly abolished)
Annual local housing tax.
Taxe foncière (property tax for owners)
Annual property tax for homeowners.
Get French phone number
Essential for all services and 2FA.
France Expat: Taxes & Registration Costs in France (2025)
Progressive rates, withheld monthly via PAS
On investment income (CSG+CRDS)
Includes health, retirement, family benefits
Optional simplified income tax for auto-entrepreneurs
For non-auto-entrepreneur self-employed
Abolished for 80% of households
Only for homeowners, not renters
| Service | Cost | Notes |
|---|---|---|
| Income tax (employed) | 0-45% | Progressive rates, withheld monthly via PAS |
| Social charges | 17.2% | On investment income (CSG+CRDS) |
| Auto-entrepreneur charges | ~22% services / ~12.8% commerce | Includes health, retirement, family benefits |
| Versement libératoire | 1-2.2% of revenue | Optional simplified income tax for auto-entrepreneurs |
| Tax advisor (comptable) | €80-200/month | For non-auto-entrepreneur self-employed |
| Taxe d'habitation | €0 for most | Abolished for 80% of households |
| Taxe foncière (property owners) | €500-2,000/year | Only for homeowners, not renters |
| Total estimate | Varies widely - employed workers: automatic PAS withholding / self-employed: 22-45% charges + income tax | |
*France has complex but fair tax system with family-friendly quotient familial. Employed workers benefit from automatic PAS. Self-employed face higher complexity. Prices current as of January 2025.
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