This page has been automatically translated. Please refer to the page in French if needed.
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.
Veuillez patienter pendant le chargement de la page.
Foreigner Tax Home
If tax centre is located outside of France, you will have different steps to achieve in the year of your departure and the following years.
In the year of your departure, you report your income for the previous year, during which time you were domiciled in France. Reporting procedures do not change.
Warning : remember to inform your personal tax centre of your new foreigner address to receive your new return.
The year following the year of your departure, the declaration is made in 2 times.
You must report the following revenues:
- All revenue received from 1to January on the date of your departure
- Income from French sources taxable in France from your departure until 31 December of the year of your departure
Online
You must report your income by logging into your site space imp.gov.fr.
2021 Online 2020 Income Statement
Ministry of Finance
By mail
Complete the following 2 returns:
- Income tax return paper (or form n°2042) including all your income from the 1to January on the date of your departure
- Income tax return - foreigner departure or return to France (or form n°2042-NR) including only your French source income taxable in France from your departure until 31 December of the year of your expatriation
These 2 returns are to be sent to the tax department that managed your file before you left.
On the return of all your income of 1to enter your new address in the box provided (even if the mailing address is correct). Also mention the date of your departure (even if you have already informed your tax department).
If you received foreigner income from 1to January on the date of your departure, you have to declare them on the No 2047 and carry them over to print no. 2042.
If your tax residence is located outside France, you must pay taxes in France on your French income.
You will only be taxed on this income.
These are:
- Income from property, rights or activities located in France (income from immovable property, professional income, etc.)
- Income paid by a debtor domiciled or established in France (pensions and annuities, copyright, etc.)
However, you will not be able to deduct expenses from your income. The reductions and tax credits are reserved for persons with tax status domiciled in France, except in special cases.
As a tax non-resident of France, you are taxed progressive tax structure.
You are subject to the following minimum tax rate:
- 20% for less than €26,070
- 30% for your income from €26,070
FYI : you claim tax at an average rate calculated based on your earnings from French and foreign sources, if more favourable.
Check with the Non-Resident Individual Tax Department to find out your status with respect to your tax domicile and the arrangements that might result from a tax treaty .
Who shall I contact
Non-Resident Personal Tax Service
Phone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By Email
By mail
10 rue du Centre
TSA 10010
93465 Noisy-Le-Grand Cedex
Online
2021 Online 2020 Income Statement
Ministry of Finance
By mail
The following documents should be sent to the Non-Resident Individual Tax Service:
- Your tax return (or printed #2042)
- Additional prints, if needed depending on your situation
Income tax return (paper)
Cerfa n° 10330 - Ministry of Finance
Other number :
2042
You must also attach the withholding tax return to the source:
2021 Non-Resident Withholding Tax Return
Cerfa n° 50318 - Ministry of Finance
Other number :
2041-E
Who shall I contact
Non-Resident Personal Tax Service
Phone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By Email
By mail
10 rue du Centre
TSA 10010
93465 Noisy-Le-Grand Cedex
Tax shelter in France
If tax centre is located in France, you have to pay your income taxes there.
Special features exist if you are in one of these situations:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Public official
If you are a settled public official working in a foreigner country, you keep your tax domicile in France.
Your remuneration is taxed under the same conditions as the agents in service in France, unless you prove that you are subject to a personal tax on all your income in your host country.
Employee seconded to foreigner
If your tax residence is in France and your employer sends you to the foreigner, you may, under certain conditions, benefit from an income tax exemption on the wages received during that stay.
You must meet one of the following conditions:
- Have carried on business for more than 183 days in a 12 consecutive month period. This activity concerned a construction or assembly project, the installation of industrial projects, their start-up, operation and related engineering, research or extraction of natural resources or navigation on board ships registered in the French international register.
- Have carried out commercial prospecting activities for more than 120 days in a 12 consecutive month period
- 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 that which you would have paid in France
Contact your personal tax department for more information on your personal tax situation.
Who shall I contact
Border worker
The tax treaties concluded by France with its neighbouring States (Belgium, Germany, Spain, Italy, Luxembourg and Switzerland) provide for the taxation of frontier workers in their country of residence.
For example, if you live in Germany and work as a frontier worker in France, you are normally taxed in Germany on the income from your business.
Contact your personal tax department for more information on your personal tax situation.