What taxes does a foreigner pay in France?

Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)

If you are a foreigner, European or other national, you have to pay taxes in France in certain situations. We're doing an update on income tax, housing tax, property tax, and property wealth tax.

Income tax

Some income is considered to be income of french origin if they are obtained for an activity carried on in France.

These include:

  • Wages
  • Daily social security allowances (e.g. sickness, maternity)
  • Unemployment benefits
  • Income of independent professions (traders, liberal professions...)

The following revenues are also affected:

  • Pensions and pensions paid by an organization located in France
  • Income from savings or investments (interest, dividends...) paid by an organization located in France
  • Income from real estate located in France (rental income or capital gain on sale)

You are affected if the tax services consider you to be resident for tax purposes in France.

If you are in a relationship (married or past), the tax services may consider you as a tax resident of France and your spouse as a non-resident.

Whether you are French or not, taxes consider that your tax domicile is in France if you meet any of the following criteria :

Répondez aux questions successives et les réponses s’afficheront automatiquement

Your home is in France

Your tax domicile is in France if it is the place of your main stay, that is to say you stay more than 6 months during the year.

For income tax purposes, France corresponds to the following territories:

  • Mainland France, coastal islands and Corsica
  • Overseas Departments (with special features)

You work in France

Your tax domicile is in France if you have your main business there.

The main activity is the one that you spend the most effective time on or that gives you the bulk of your income.

If you have several activities, the main activity is taken into account. An activity carried out in an ancillary capacity is not concerned.

Please note

your tax domicile is in France if you are a manager of a company with headquarters in France and it has more than 250 million euros in turnover there.

For income tax purposes, France corresponds to the following territories:

  • Mainland France, coastal islands and Corsica
  • Overseas Departments (with special features)

The center of your economic interests is in France

Your tax domicile is considered in France if you have made your main investments there.

Likewise, if the headquarters of your affairs, from which you administer your property, is in France.

For income tax purposes, France corresponds to the following territories:

  • Mainland France, coastal islands and Corsica
  • Overseas Departments (with special features)

If you are not resident for tax purposes in France, you are subject to income tax in France for your income of french origin.

It depends on your situation:

Répondez aux questions successives et les réponses s’afficheront automatiquement

You are a tax resident in France

To find out your tax situation, check if France has signed a bilateral agreement with your country.

If no agreement has been signed, all your income is taxable in France, even if some are already taxed in their country of origin.

You are not resident for tax purposes in France

To find out your tax situation, check if France has signed a bilateral agreement with your country.

If no agreement has been signed, you are taxable in France only for your income of French origin.

If you work in France and reside in a border country (for example, Germany or Italy), specific rules apply depending on your situation.

For each of the countries concerned, the geographical definition of border area differs.

To find out your tax situation, check if France has signed a bilateral agreement with your country.

Répondez aux questions successives et les réponses s’afficheront automatiquement

You are a tax resident in France

You must declare in France all your income, whether they are of French origin or of foreign origin.

Check if a tax convention sets out specific rules.

Internet reporting is mandatory if your principal residence is equipped with internet access and you are able to file your return online.

In the event of non-compliance with the obligation to declare one's income via the Internet, an increase of 0.2% of the amount of tax payable is provided, with a minimum of €60.

2023 Online Income Tax Return 2022

Before validating your pre-filled return online, you must verify the information provided and if necessary, correct and complete them.

Keep credentials for 3 years in the event of a request from the administration.

You are not resident for tax purposes in France

You must declare in France your income of french origin taxable in France.

Check if a tax convention sets out specific rules.

Internet reporting is mandatory if your principal residence is equipped with internet access and you are able to file your return online.

In the event of non-compliance with the obligation to declare one's income via the Internet, an increase of 0.2% of the amount of tax payable is provided, with a minimum of €60.

2023 Online Income Tax Return 2022

Before validating your pre-filled return online, you must verify the information provided and if necessary, correct and complete them.

Keep credentials for 3 years in the event of a request from the administration.

Local taxes

You are subject to the housing tax if you are in a secondary dwelling in France.

Répondez aux questions successives et les réponses s’afficheront automatiquement

You are a tax resident in France

You have to pay the housing tax for any secondary accommodation you have personally in France on 1er january, no matter who you are landlord, tenant or occupant free of charge.

You are not resident for tax purposes in France

If you don't your tax domicile in France but if you have a house, it is considered a second home.

You have to pay the housing tax for the dwelling concerned.

Whether your home is in France or abroad, you have to pay property tax if you own a property in France on 1er January of the year.

If you own more than one property, you must pay the property tax due for each.

Real estate wealth tax

Your tax onIFI: titleContent depends on your situation vis-à-vis the french tax authorities:

Répondez aux questions successives et les réponses s’afficheront automatiquement

You are a tax resident in France

If you live in France, your taxable wealth includes your real estate located in France or abroad.

You are subject to theIFI: titleContent when the net value of your property exceeds 1,3 million euros.

You are a non-resident for tax purposes

You are taxable atIFI: titleContent if you have a real estate asset in France worth more than EUR 1,3 million.

Check if a tax convention sets out specific rules.

Income tax: 2024 income tax return for 2023

Published on 1 January 2024

This page is up to date for the 2023 tax return.

However, the forms, online services and information documents are not yet available for the 2024 campaign. They will be made available online as soon as they become available.

Who can help me?

Find who can answer your questions in your region