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Income tax - Withholding tax
Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)
What applies to you ?
Withholding tax is the act of taxing at the same time as you collect your income.
If you are an employee or retired, the tax is collected by your employer or pension fund.
You pay the corresponding income tax through deposits from your bank account directly by the tax authority if you are in one of the following situations:
- Self-employed
- Farmer
- You have property income.
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Wages, pensions and replacement income
The levy applies to the following revenues:
- Salaries and wages
- Retirement pensions
- Unemployment benefits
- Sickness benefit
- Taxable portion of severance pay
FYI
the levy is indicated on your payroll.
The tax is levied directly on your income by the collector (your employer or your pension fund, Pôle emploi, Health Insurance) according to a tax rate calculated by the tax administration.
If your situation changes during the year (income change or family situation), you can request a change to your rate. This modulation will be possible downwards under certain conditions.
Land income
These revenues are subject to income tax by installments levied by the tax administration on your bank account.
Deposits are calculated by the tax administration on the basis of the amount of income reported in the previous year.
They are charged to your bank account every month (or quarterly under certain conditions).
Incomes of the self-employed
These revenues are subject to income tax by installments levied by the tax administration on your bank account.
Deposits are calculated by the tax administration on the basis of the amount of income reported in the previous year.
They are charged to your bank account every month (or quarterly under certain conditions).
Maintenance payments
These revenues are subject to income tax by installments levied by the tax administration on your bank account.
Deposits are calculated by the tax administration on the basis of the amount of income reported in the previous year.
They are charged to your bank account every month (or quarterly under certain conditions).
Life annuities for consideration
The life annuities for consideration are taxable.
These revenues are subject to income tax by installments levied by the tax administration on your bank account.
Deposits are calculated by the tax administration on the basis of the amount of income reported in the previous year.
They are charged to your bank account every month (or quarterly under certain conditions).
Foreign source income
These revenues are subject to income tax by installments levied by the tax administration on your bank account.
Deposits are calculated by the tax administration on the basis of the amount of income reported in the previous year.
They are charged to your bank account every month (or quarterly under certain conditions).
Report to the tax authority within 60 days any change in your situation:
- Marriage
- Signature of a Civil partnerships: titleContent
- Birth, adoption or procession of a minor child
- Death of one of the Civil partnerships or partners
- Divorce or breakdown of Civil partnerships
You can report the change directly in your Special Space online.
Taxes: access your Special Space
Reporting a change in situation allows you to change your picking rate.
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You reside in France
The tax rate that is applied to you is determined by the tax department.
You get it after you file your tax return.
You can find it on your Special space of the site impots.gouv.fr.
Taxes: access your Special Space
This rate is communicated to your employer or pension fund to set up the levy.
FYI
The levy rate is changed annually in September, based on the spring income tax return.
You are a tax non-resident
You are subject to a specific withholding tax.
It applies to the following revenues:
- Salaries and wages for an activity carried on in France
- Pensions and life annuities if the body (or person) paying them to you is established in France
The deduction is calculated by income brackets at the following rates:
- 0%
- 12%
- 20%
These rates apply according to an annual scale and after a reduction of 10%.
Please note
Rates are different for revenue from Dom: titleContent.
You have the option of using a different rate depending on your situation.
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You want a lower rate than your Civil partnership or partner
If you are married or past, you make a joint declaration and you have the same tax rate.
However, you can opt for an individualized levy rate.
Each member of the couple gets a rate based on their own income.
You want a neutral rate with your employer
If you do not want to pass on your personalized rate to your employer, the employer will apply a neutral rate, usually higher than your custom rate.
If the neutral rate is lower than your personalized rate, you will have to pay monthly the difference between the levy made and the one that would have been made with the personalized rate.
You can request the change directly in your Special Space online.
Taxes: access your Special Space
If you want to get personalized information, you can contact this service:
Who shall I contact
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
The tax return is mandatory, regardless of the amount of your income. The withholding tax on income does not change this obligation.
You can benefit from a automatic declaration.
You will receive a notice indicating your income.
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Your situation hasn't changed
If your income has not changed, you will not have to file a return.
Your situation has changed
You will have to file a return if your situation changes.
For example, if you have a child, if you are getting married or if your income changes from the previous year.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
Video - Withholding tax: Why do I have a balance to pay?
If the tax calculated on your return is higher than the total of the levies collected in the previous year, you still have a tax supplement to pay.
Example :
In 2022, you paid €150 per month of source levy, i.e. an annual total of €1,800.
The tax calculated from your spring 2023 return is €2,100.
You will have to pay a tax supplement of €300 (€2,100 - €1,800).
There are several reasons for this discrepancy, including:
- Your revenues have increased and you have not asked change your pick rate
- You hit a advance payment of tax reductions or credits too high
The additional tax payable (balance) is indicated on your tax notice.
The tax top-up is charged to your bank account in one of the following ways:
- Up to €300 : in 1 time in September
- More than €300 : in 4 times from September to December
In addition to the tax supplement, you continue to pay your withholding tax for the current year.
For example, you pay the 2022 top-up tax due and the withholding tax due on your 2023 income.
If you have difficulty paying the top-up, you can request a payment deadline.
In case of a change of your bank details, you must notify the tax services from your personal area on taxes.gov or by telephone.
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Via the Internet
By telephone
Who shall I contact
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
FYI
a change must be reported before the last day of the month to take effect the following month.
To prepare for the payment of a tax supplement or the refund of an overpayment, you must report any bank changes before 1er July.
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...)To be helped in his steps
France Services / Maison de services au public
- Calculation of the withholding tax
Simulator
- Taxes: access your Special Space
Online service
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- French income tax abroadService-Public.fr
- Income Tax - Annual Income Tax ReturnService-Public.fr
- Income Tax - Reporting Life AnnuitiesService-Public.fr
- Tax SiteMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- I'm a non-resident. How is the withholding tax levied by my employer or pension fund calculated?Ministry of Finance