Is Lifetti free to use?

Yes, all Lifetti crisis guides and checklists are 100% free. Access them without creating an account. Premium services like English-speaking professional matching are optional.

Which countries does Lifetti cover?

Lifetti covers Spain, Germany, France, Netherlands, and Italy with country-specific crisis guides and bureaucracy checklists for expats.

What is prélèvement à la source (PAS)?

PAS is France's pay-as-you-earn income tax system launched in 2019. For employees, employer withholds income tax monthly from salary based on your personalized taux (rate) from your tax situation. First year: default taux applied. After filing first tax return, your personalized taux is calculated based on income, family situation, and credits. You can update your taux at impots.gouv.fr if income changes significantly. Even with PAS withholding, you MUST still file annual tax returns each April-June to declare all income and claim credits.

How does quotient familial reduce taxes?

Quotient familial divides household income by "parts familiales" before applying tax brackets, dramatically reducing taxes for families. Example: Single person earning €60,000 pays ~€10,000 tax. Married couple earning €60,000 combined with 2 children: 3 parts (2 for marriage + 0.5 per child) = €20,000 per part, pays only ~€1,500 tax total. Parts: célibataire=1, married/PACS=2, first 2 children +0.5 each, 3rd+ children +1 each. Single parents get +0.5. This makes France's tax system highly family-favorable despite high headline rates.

What are charges sociales for auto-entrepreneur?

Auto-entrepreneur (micro-entrepreneur) pays simplified flat-rate charges sociales (social charges) on revenue: ~22% for services (liberal professions, consulting, IT), ~12.8% for commerce (buying/reselling goods). These charges include: health insurance (maladie), retirement (retraite), disability, family benefits, professional training. Paid monthly or quarterly via online declaration at autoentrepreneur.urssaf.fr. Additionally, pay income tax either: (1) annually via tax return, or (2) via versement libératoire option (extra 1-2.2% of revenue paid with charges). Total effective rate: ~23-24% for services.

Do I need to file a tax return if I have PAS withholding?

YES, absolutely. Even though your employer withholds taxes monthly via PAS (prélèvement à la source), you MUST still file an annual déclaration de revenus (tax return) every April-June at impots.gouv.fr. The tax return: (1) Declares all worldwide income, (2) Confirms family situation for quotient familial, (3) Claims tax credits (childcare, donations, renovations), (4) Calculates final tax owed, (5) Adjusts your future taux for next year's PAS. Not filing results in fines and estimated taxation.

Taxes & Registration in France 2026

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 (2026)

Income tax (employed)0-45%

Progressive rates, withheld monthly via PAS

Social charges17.2%

On investment income (CSG+CRDS)

Auto-entrepreneur charges~22% services / ~12.8% commerce

Includes health, retirement, family benefits

Versement libératoire1-2.2% 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

Varies widely - employed workers: automatic PAS withholding / self-employed: 22-45% charges + income tax

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 July 2026.

Need a tax advisor?

Describe your situation, see who we’d match you with, free. You only pay if you want their contact details.

Get Checklist via Email

Get Professional Help

Tell us what you need, we'll connect you

France Expat: Taxes & Registration

Key Facts

How It Works

Tax Registration and Setup

Determine tax residency status

Prélèvement à la source (employed workers)

Create impots.gouv.fr account

File first tax return (déclaration de revenus)

Receive numéro fiscal

Register as auto-entrepreneur (self-employed)

Tax obligations for self-employed

Understand quotient familial

Other Taxes and Administrative Tasks

Taxe d'habitation (housing tax - mostly abolished)

Taxe foncière (property tax for owners)

Get French phone number

France Expat: Taxes & Registration Costs in France (2026)

Need a tax advisor?

Get Checklist via Email

Get Professional Help

France Expat: Taxes & Registration

Key Facts

How It Works

0%Month 1-2Tax Registration and Setup0 of 8 tasks completed

Tax Registration and Setup

Determine tax residency status

Prélèvement à la source (employed workers)

Create impots.gouv.fr account

File first tax return (déclaration de revenus)

Receive numéro fiscal

Register as auto-entrepreneur (self-employed)

Tax obligations for self-employed

Understand quotient familial

0%Month 1-2Other Taxes and Administrative Tasks0 of 3 tasks completed

Other Taxes and Administrative Tasks

Taxe d'habitation (housing tax - mostly abolished)

Taxe foncière (property tax for owners)

Get French phone number

France Expat: Taxes & Registration Costs in France (2026)

Need a tax advisor?

Get Checklist via Email

Get Professional Help