Income tax on a Frenchman who goes to live or work abroad
Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)
You live, you work abroad and you wonder about your tax situation in France? It depends on your tax residence. It's the tax services that determine it based on your situation. If your tax residence is outside France, you are taxable only on your income from French sources, except in exceptional cases. If your tax residence remains in France, you are taxable on all your income. We'll tell you what you need to know.
For know your tax residence, check with your tax department.
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You're still in France
Consult your personal income tax department :
Who shall I contact
You can contact him directly from your online space:
You're abroad
If you receive French-source revenue, ask the non-resident tax department.
Who shall I contact
Non-resident personal income tax department
By telephone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By E-mail
By mail
10 Center Street
TSA 10010
93465 Noisy-Le-Grand Cedex
Foreign tax shelter
If your tax shelter is located outside France (you are non-resident), you will have to take different steps for the year of your departure and for the following years.
To find out what provisions might result from a tax treaty, ask the non-resident personal income tax department.
Who shall I contact
Non-resident personal income tax department
By telephone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By E-mail
By mail
10 Center Street
TSA 10010
93465 Noisy-Le-Grand Cedex
Even if you pay taxes in France, check with the tax administration of your country of residence what are your obligations with respect to the income to be reported and the taxes payable?
In April/May of the year of your departure, you must declare your income from the previous year, period during which you were domiciled in France.
The reporting procedures don't change.
Remember to inform your tax department of your new address abroad. You can do this from your online space (from secure messaging).
Taxes: access your Special Space
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
2024 Online Income Tax Return 2023
The income received in the year of your departure is to be reported in April/May of the following year.
You must report the following:
- Income from French and foreign sources that you have receipts from 1er January on the date of your departure
- Income French source taxable in France since you left until 31 December of the year of your departure
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
2024 Online Income Tax Return 2023
If your tax domicile is located outside France, you must pay taxes in France on your income from French sources.
You are taxable only on that income.
These revenues are as follows:
- Income from property, rights or activities located in France (income from real estate, professional income, etc.)
- Income paid by a debtor resident or established in France (pensions, life annuities, copyright, etc.)
FYI
If you don't have French-source income, you don't have no obligation vis-à-vis the French tax authorities.
You cannot deduct expenses of your income from French sources.
The tax reductions and credits are reserved for persons who are resident in France for tax purposes, except in special cases.
As a non-resident tax resident of France, you are taxed according to the progressive scale of taxation, with the minimum tax rate next:
- 20% for your income less than or equal to €28,797
- 30% for your revenues above €28,797
In practice, the tax services calculate your tax according to the progressive scale. Then they do a second calculation with the minimum tax rates. It is the highest amount of tax that is withheld.
FYI
You can to apply for an average rate of taxation calculated according to your income from French and foreign sources. This average rate is applied to your French-sourced income only if it is more favorable to you. You must make this request by indicating it on your tax return.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
2024 Online Income Tax Return 2023
Tax shelter in France
The rules vary depending on your situation:
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General case
If your tax shelter is located in France, you must pay your income taxes there, including on your income from foreign sources.
To find out what provisions might result from a tax treaty or a particular situation (for example, if you are a public servant), ask your tax department.
Who shall I contact
Your reporting procedures don't change.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
2024 Online Income Tax Return 2023
Employee posted abroad
You are a seconded employee if you meet the following 4 conditions:
- Your tax residence is in France
- You have an employment contract
- Your employer is based in France or the European Union, Norway, Iceland or Liechtenstein
- Your employer sends you out of France and out of the country where it is established (for example, is established in Germany and sends you to Spain).
It's the tax services that appreciate your situation.
As a posted employee, you may, under certain conditions, benefit from a tax exemption on wages received during your stay abroad.
In particular, you must meet one of the following conditions:
- To have received remuneration subject to tax in the State in which you carry on your business, provided that this tax is at least equal to 2/3 of the tax you would have paid in France
- Have been employed for more than 183 days in a consecutive 12-month period. This activity concerned a construction or assembly site, the installation of industrial plants, their start-up, their exploitation and related engineering, the search for or extraction of natural resources or navigation on board ships registered in the French International Register.
- Have been engaged in commercial prospecting activities for more than 120 days during a period of 12 consecutive months
Contact your personal income tax department to find out about your personal tax situation.
Who shall I contact
Warning
Even if you pay your taxes in France, check with the tax administration of your country of residence what are your obligations with respect to the income to be reported and the taxes payable?
Border worker
Income earned from an activity abroad is, in principle, taxable abroad.
However, by way of derogation, and pursuant to special agreements signed with certain States (Belgium, Germany, Spain, Italy and Switzerland), the income received by frontier workers is taxable exclusively in their country of residence.
Contact your tax department private individuals for more information on your personal tax situation as a frontier worker.
Who shall I contact
Warning
Even if you pay your taxes in France, check with the tax administration of your country of residence what are your obligations with respect to the income to be reported and the taxes payable?
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)Non-resident personal income tax department
By telephone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By E-mail
By mail
10 Center Street
TSA 10010
93465 Noisy-Le-Grand Cedex
Taxable income of foreigners and persons not resident for tax purposes in France
Conditions for taxing income in the event of a transfer of residence outside France
Provisions applicable to employees posted abroad and certain flight attendants
Minimum rate and average tax rate
Online service
Online service
Service-Public.fr
Service-Public.fr
Service-Public.fr
Ministry of Finance
Ministry of Finance
Ministry of Finance
Ministry of Finance
