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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

Tax year

1 January to 31 December

Tax return due date

The official deadline for filing is the end of February following the close of the calendar year, but this deadline is normally extended to different dates each year depending on the circumstances.

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?

In general, returns are required by the middle to end of May following the end of the relevant tax year.

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

Local information

Tax year

Details

1 January to 31 December

Local information

Tax return due date

Details

The official deadline for filing is the end of February following the close of the calendar year, but this deadline is normally extended to different dates each year depending on the circumstances.

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

In general, returns are required by the middle to end of May following the end of the relevant tax year.

2020 income tax rates

2020 taxable income bands.

Taxable income band National income tax rates

EUR 1 to EUR 10,064

0%

EUR 10,065 to EUR 25,659

11%

EUR 25,660 to EUR 73,369

30%

EUR 73,370 to EUR 157,806

41%

EUR 157,807 +

45%

2020 taxable income bands.

Taxable income band

EUR 1 to EUR 10,064

National income tax rates

0%

Taxable income band

EUR 10,065 to EUR 25,659

National income tax rates

11%

Taxable income band

EUR 25,660 to EUR 73,369

National income tax rates

30%

Taxable income band

EUR 73,370 to EUR 157,806

National income tax rates

41%

Taxable income band

EUR 157,807 +

National income tax rates

45%

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 at either 3% or 4%.

CSG/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 EUR164,544 (2020 ceiling) per year and on 100% of the portion of the gross salary that exceeds EUR164,544, 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 EUR0 and EUR27,794 and 30% for income exceeding EUR27,794. 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

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 15/09/21 by EY and published in its Worldwide Personal Tax Guide, 2020-21.

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.

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