France

Income tax France

Income tax

Whether you have an income from a wage, an allowance or pension, if your fiscal domicile is in France, you will be subject to the French income tax. 

You might remember the anouncement made by former president François Hollande that they intended to tax the highest wages (> 1M euro/year) at a rate of 75%? If you are within that definition, rest assured, the measure got pulled and only applied for 2013 and 2014. The current tax rates can be found below:

2017 Rates per household unitRate
Below €9,7000%
From €9,711 to €26,81814%
From €26,818 to €71,89830%
From €71,898 to €152,26041%
Beyond €152,26045%

(Source: Droit-finances, 2017)

Besides these income taxes, there are off course the employers contribution and an additional tax for higher wages (contribution exceptionnelle sur les hauts revenus). The latter is calculated based on the situation (individuals vs. couples) and gets automatically added to the income tax. The rates for 2017 can be found below:

"Contribution exceptionnelle sur les hauts revenus : taux applicable selon la situation de famille"

Fraction du revenu fiscal de référence

Taux applicable pour une personne seule

Taux applicable pour un couple soumis à une imposition commune

Inférieure ou égale à 250 000 €

0 %

0 %

Comprise entre 250 001 € et 500 000 €

3 %

0 %

Comprise entre 500 001 € et 1 000 000 €

4 %

3 %

Supérieure à 1 000 000 €

4 %

4 %

(Source: Services-publiques)

Even though in general the income taxes are raised in  the country where you have your fiscal domicile, it is possible to have certain allowances or income sources to be taxed in a differrent country. Alot depends on the double tax agreements that your country has with France. Especially for an income that has its origins in another country, there may be a double tax treaty that overrules your fiscal domicile for this type of income.