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Tax on income of a Frenchman living in a foreigner

Verified 01 janvier 2022 - Legal and Administrative Information Directorate (Prime Minister)

If you are an expat, the tax depends on your tax domicile. If your tax residence is outside France, you are taxable on your French income, except for exceptions. On the other hand, if your tax residence remains in France, you pay tax on all your income.

What applies to you ?

Depending on your personal situation, the steps to take may vary.

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