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Income tax - Withholding tax
Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Regular income paid in return for the sale of property (e.g. a dwelling) or capital. Payment shall be made throughout the life of the beneficiary of the annuity and shall cease on his death.
A group of people who complete a single tax return (e.g., spouse, dependent children)
What applies to you ?
Withholding tax is the act of taxing at the same time as you collect your income.
If you are employed or retired, the tax is collected by your employer or your pension fund.
You pay the corresponding income tax through deposits from your bank account directly by the tax authority if you are in any of the following:
- Self-employed
- Farmer
- You receive direct income (e.g. 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 taken directly from your income by the collector according to a tax rate calculated by the tax authorities. For example, your employer or pension fund, France Travail (formerly Pôle emploi), Health Insurance.
If your situation changes during the year (income change or family situation), you can request a change to your rate.
This modulation is possible downwards under certain conditions.
Land income
These revenues are subject to income tax by installments levied by the tax authorities 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 authorities 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 authorities 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 authorities 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 authorities 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 Private online space.
Taxes: access your Special Space
Reporting a change in situation allows you to change your pick rate.
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You reside in France
The levy rate applied to you is determined by the tax office.
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 modified annually in Septemberbased on the spring 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.
The deduction is deducted by your employer or your pension fund.
You must declare your withholding tax. Check the "Withholding tax for non-residents" box on your online tax return and complete the fields.
You have the option to use another 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 take-down rate.
You can, however opt for an individualized levy rate.
Each member of the couple thus obtains a rate on the basis of his own income.
FYI
From 1er september 2025, each member of a married or former couple (subject to common taxation) will benefit automatically of a individualized rate, according to his income. It will be possible to opt for the tax shelter, based on the couple's income.
You want a neutral rate with your employer
If you do not wish to pass on your personalized rate to your employer, the employer will apply a neutral rate (also called default rate).
It is 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 Private online space.
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 receive a notice indicating your income.
Your obligation depends on your situation:
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Your situation hasn't changed
If your income hasn't changed, you don't have to make a statement.
Your situation has changed
You have to make a declaration 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.
If tax calculated from your return is higher than the total of samples taken the year before, you still have to pay additional taxes.
Example :
In 2023, you paid €150 per month of source levy, i.e. an annual total of €1,800.
The tax calculated from your spring 2024 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 2023 top-up tax due and the withholding tax due on your 2024 income.
If you have difficulty paying the top-up, you can request a payment deadline.
Video - Withholding tax: Why do I have a balance to pay?
Vidéo - Withholding tax: why do I have a balance to pay?
If your bank details change, you must notify the tax services from your personal area on impots.gouv.fr or by phone.
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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 be taken into account from the following month.
To prepare for a tax top-up or overpayment refund, you must report any bank change 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
Neutral rate scale of withholding tax
Simulator
Online service
Service-Public.fr
Service-Public.fr
Service-Public.fr
Service-Public.fr
Service-Public.fr
Ministry of Finance
Ministry of Finance
Ministry of Finance