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Tax in France

Your personal tax guide for France

The content in this tax guide is provided by EY.

Going to or leaving France

Local tax information for France
Local information Details

Tax authority

Ministère de l’action et des comptes publics

Website

www.impots.gouv.fr/accueil

Tax year

1 January to 31 December

Tax return due date

In general, annual income tax returns (Form 2042) should be filed in May and June, however the filing deadline is determined by the tax administration and is reflected on the tax return forms issued to taxpayers.

Is joint filing possible?

A married couple must file a joint return for all types of income and report their dependent children’s income, if any.

Are tax return extensions possible?

The filing deadline is determined by the tax administration and is reflected on the tax return forms issued to taxpayers.

Local tax information for France
Local information

Tax authority

Details

Ministère de l’action et des comptes publics

Local information

Website

Details

www.impots.gouv.fr/accueil

Local information

Tax year

Details

1 January to 31 December

Local information

Tax return due date

Details

In general, annual income tax returns (Form 2042) should be filed in May and June, however the filing deadline is determined by the tax administration and is reflected on the tax return forms issued to taxpayers.

Local information

Is joint filing possible?

Details

A married couple must file a joint return for all types of income and report their dependent children’s income, if any.

Local information

Are tax return extensions possible?

Details

The filing deadline is determined by the tax administration and is reflected on the tax return forms issued to taxpayers.

2024 income tax rates (most up to date rates available)

Taxable income band CAD National income tax rates

0 – 55,867

15%

55,868 – 111,733

20.5%

111,734 – 173,205

26%

173,206 – 246,752

29%

246,753+

33%

Taxable income band CAD

0 – 55,867

National income tax rates

15%

Taxable income band CAD

55,868 – 111,733

National income tax rates

20.5%

Taxable income band CAD

111,734 – 173,205

National income tax rates

26%

Taxable income band CAD

173,206 – 246,752

National income tax rates

29%

Taxable income band CAD

246,753+

National income tax rates

33%

Under the family coefficient system, the income brackets to which the tax rates apply are determined by dividing taxable income by the number of allowances available to an individual. The final tax liability is then calculated by multiplying the tax computed for one allowance by the number of allowances claimed.

High income taxpayers are liable for an exceptional tax calculated on their gross reference taxable income. For single taxpayers, the rate is 3% for the portion of the gross reference taxable income between €250,000 and €500,000 and 4% for the portion exceeding €500,000. For married taxpayers, the rate is 3% for the portion of the gross reference taxable income between €500,000 and €1 million and 4% for the portion exceeding €1 million. Gross reference taxable income equals taxable income plus exempt income, less limited items that are tax deductible.

Contribution sociale généralisée (CSG) /contribution reimbursement de la dette sociale (CRDS) applies to all resident taxpayers. It is charged at a rate of 9.7% on 98.25% of gross salary if it does not exceed €185,472 (2024 ceiling) per year and on 100% of the portion of the gross salary that exceeds €175,968, including benefits in kind and bonuses. CSG/CRDS on passive income and capital gains is increased by a social tax surcharge, resulting in a total rate of 17.2%.

A non-resident’s tax liability may not be less than 20% of net taxable income for income between €0 and €28,797 and 30% for income exceeding €27,797. However, if a non-resident can prove that the effective rate of tax computed on their worldwide income, according to French tax rules, is less than 20% or 30%, the progressive income tax rates apply without limitation.

Expat tax guides

Read tax guides for expats provided by EY.

Additional information

piggy-bank

Should you get an offshore bank account?

An offshore account can be useful for expats looking to keep some money in a central location, rather than one specific country or region.

 

Our Expat Bank Account is an offshore account that comes with a range of benefits. These include a Global Money Account to make quick and easy payments across borders, a relationship management service to help you and your family manage your money and online and mobile access so you can take care of your banking, FX and investments wherever you are.

 

You can set your account up in USD, EUR or GBP and you can hold it alongside other accounts in the country you're leaving or the one you're moving to.

The content under 'Should you get an offshore bank account?', including 'Explore Expat Bank Account', is provided by HSBC Expat.

The Tax Navigator section is provided by EY in accordance with their Terms and Conditions (PDF). EY accepts no responsibility for the accuracy of this information. By using this information, you are accepting the terms under which EY is making the content available to you based on the legislation and practices of the country concerned as of 1 September 2023 by EY and published in its Worldwide Personal Tax Guide, 2024-25.

Tax legislation and administrative practices may change, and this content is a summary of potential issues to consider. This content is provided for guidance purposes only; it is not meant for direct implementation of transactions or reliance upon when considering entering into transactions. It should not be used as a substitute for professional tax, legal, financial, accounting, consulting, regulatory or other professional advice and you should seek professional advice before taking any action. It is your responsibility to ensure you make all relevant disclosures to the relevant tax authorities and that you are compliant with local tax legislation. EY accepts no responsibility for any loss arising from any action taken or not taken by anyone using this material.

HSBC accepts no responsibility for the accuracy of this information.

This information does not constitute advice and no liability is accepted to recipients acting independently on its contents. The views expressed are subject to change.

You might also be interested in

 

Opening an offshore account, can be an effective way to save, invest and manage money while abroad.

 

Steps to build a better financial future abroad.

 

Read our 10-step guide to moving abroad to make sure you've got everything covered.

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