France
Western Europe · FR · 125 treaties
What is the tax system in France?
France operates a worldwide tax system. This means residents are taxed on their global income.
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 12.8% |
| Withholding — interest | 0% |
| Withholding — royalties | 28% |
| VAT / GST (standard) | 20% |
| Personal income (top rate) | 45% |
| Capital gains | 30% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | French Tech Visa / Passeport Talent (remote tech and startup workers) |
| Digital services tax | n/a |
| Global minimum tax (Pillar 2) | Implemented |
Common questions
- What is the top personal income tax rate in France?
- The top personal income tax rate in France is 45%.
- What is the corporate tax rate in France?
- The corporate tax rate in France is 25%.
- How is crypto taxed in France?
- Cryptocurrencies are taxed as capital gains in France, with a headline rate of 31.4%.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- household (foyer) in France: your habitual and permanent place of residence, usually where your spouse/partner and/or children live
- main abode / principal place of stay in France: where you are physically present most of the year; if you stay in France more than 183 days in the calendar year, your main abode is in France
- main professional activity in France: salaried or self‑employed work in France as your principal occupation (not merely secondary/incidental)
- centre of economic interests in France: where you receive most of your income, hold your main investments, have the seat of your business, or the centre of your professional activities
Ending French tax residence generally requires shifting your home, main stay, main work, and centre of economic interests abroad so that none of the Article 4 B criteria is met; this is conceptually straightforward but can be fact‑intensive if family, work, or investments remain in France. There is no citizenship‑based taxation or explicit multi‑year domicile tail, but maintaining close personal or economic ties in France can make it harder to demonstrate that residence has ceased.
Source: Direction générale des Finances publiques (impots.gouv.fr)
Tax treaty network (137)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 15% | — | 5% |
| Algeria | 15% | — | 10% |
| Andorra | 15% | — | 5% |
| Argentina | 15% | — | 18% |
| Armenia | 15% | — | 10% |
| Australia | 15% | — | 5% |
| Austria | 15% | — | 0% |
| Azerbaijan | 10% | — | 10% |
| Bahrain | 0% | — | 0% |
| Bangladesh | 15% | — | 10% |
| Belarus | — | — | — |
| Belgium | 15% | — | 0% |
| Benin | 25% | — | 0% |
| Bolivia | 15% | — | 15% |
| Bosnia and Herzegovina | — | — | — |
| Botswana | 12% | — | 10% |
| Brazil | 15% | — | 25% |
| Bulgaria | 15% | — | 5% |
| Burkina Faso | — | — | — |
| Cameroon | 15% | — | 15% |
| Canada | 15% | — | 10% |
| Central African Republic | — | — | 0% |
| Chile | 15% | — | 10% |
| China | 10% | — | 10% |
| Colombia | 15% | — | 10% |
| Republic of the Congo | 20% | — | 15% |
| Croatia | 15% | — | 0% |
| Cyprus | 15% | — | 5% |
| Czechia | 10% | — | 10% |
| Denmark | 15% | — | 0% |
| Ecuador | 15% | — | 15% |
| Egypt | 0% | — | 15% |
| Estonia | 15% | — | 10% |
| Ethiopia | 10% | — | 7.5% |
| Finland | 0% | — | 0% |
| Gabon | 15% | — | 10% |
| Georgia | 10% | — | 0% |
| Germany | 15% | — | 0% |
| Ghana | 15% | — | 10% |
| Greece | — | — | 5% |
| Guinea | 15% | — | 10% |
| Hungary | 15% | — | 0% |
| Iceland | 15% | — | 0% |
| India | 15% | — | 20% |
| Indonesia | 15% | — | 10% |
| Iran | 20% | — | 10% |
| Ireland | 15% | — | 0% |
| Israel | 15% | — | 10% |
| Italy | 15% | — | 5% |
| Ivory Coast | 15% | — | 10% |
| Jamaica | 15% | — | 10% |
| Japan | 10% | — | 0% |
| Jordan | 15% | — | 25% |
| Kazakhstan | 15% | — | 10% |
| Kenya | 10% | — | 10% |
| South Korea | 15% | — | 10% |
| Kosovo | — | — | — |
| Kuwait | 0% | — | 0% |
| Kyrgyzstan | — | — | — |
| Latvia | 15% | — | 10% |
| Lebanon | 0% | — | — |
| Libya | — | — | — |
| Lithuania | 15% | — | 10% |
| Luxembourg | 15% | — | 5% |
| Madagascar | 25% | — | 15% |
| Malawi | 10% | — | 0% |
| Malaysia | 15% | — | 10% |
| Mali | — | — | — |
| Malta | 15% | — | 10% |
| Mauritania | — | — | 0% |
| Mauritius | 15% | — | 15% |
| Mexico | 15% | — | 15% |
| Mongolia | 15% | — | 5% |
| Montenegro | — | — | — |
| Morocco | 15% | — | 10% |
| Mozambique | — | — | — |
| Namibia | 15% | — | 10% |
| Nepal | — | — | — |
| Netherlands | 15% | — | 0% |
| New Caledonia | 15% | — | 10% |
| New Zealand | 15% | — | 10% |
| Niger | — | — | — |
| Nigeria | 15% | — | 12.5% |
| Norway | 15% | — | 0% |
| Oman | 0% | — | 7% |
| Pakistan | 15% | — | 10% |
| Panama | — | — | — |
| Papua New Guinea | — | — | — |
| Paraguay | — | — | — |
| Peru | — | — | — |
| Philippines | 15% | — | 15% |
| Poland | 15% | — | 10% |
| Portugal | 15% | — | 5% |
| Qatar | 0% | — | 0% |
| Romania | 10% | — | 10% |
| Russia | 15% | — | 0% |
| Rwanda | — | — | — |
| Saudi Arabia | 0% | — | 0% |
| Senegal | 15% | — | 15% |
| Republic of Serbia | — | — | — |
| Seychelles | — | — | — |
| Sierra Leone | — | — | — |
| Singapore | 15% | — | 0% |
| Slovakia | 10% | — | 5% |
| Slovenia | — | — | — |
| South Africa | 15% | — | 0% |
| Spain | 15% | — | 5% |
| Sri Lanka | — | — | 10% |
| Sweden | 15% | — | 0% |
| Switzerland | 15% | — | 5% |
| Syria | — | — | — |
| Taiwan | — | — | — |
| Tajikistan | — | — | — |
| United Republic of Tanzania | — | — | — |
| Thailand | 20% | — | 15% |
| Togo | — | — | 0% |
| Trinidad and Tobago | 15% | — | 10% |
| Tunisia | — | — | 20% |
| Turkey | 20% | — | 10% |
| Turkmenistan | — | — | — |
| Uganda | — | — | — |
| Ukraine | 15% | — | 10% |
| United Arab Emirates | 0% | — | 0% |
| United Kingdom | 15% | — | 0% |
| United States of America | 15% | — | 0% |
| Uruguay | — | — | — |
| Uzbekistan | 10% | — | 0% |
| Venezuela | 5% | — | 5% |
| Vietnam | 15% | — | 10% |
| Zambia | 10% | — | 0% |
| Zimbabwe | 15% | — | 10% |
| French Polynesia | 0% | — | — |
| Saint Martin | — | — | — |
| Saint Pierre and Miquelon | — | — | — |
| Hong Kong S.A.R. | 10% | — | 10% |
| North Macedonia | 15% | — | 0% |
| Monaco | — | — | — |