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Who is liable to pay French Income Tax?

Individuals resident in France are taxed on their worldwide income while non-resident individuals are subjected to income tax payments in France only on income from Finnish sources.

Who is a Tax Resident of France?

The criteria for determining residency in France are quite broad. An individual is considered a French resident for tax purposes if he/she has his/her permanent home in France for a period more than 183 days. If the taxpayer spends more time in France than in another country, then he/she will also be considered a resident of France, regardless of whether he/she resides in a permanent location in the country. An individual is also considered a resident if he/she performs professional activities in France or has his/her centre of economic interest in the country.

What is the tax year end?

31st December

When are tax returns due?

17th May

Is there a personal tax allowance?

Individuals are entitled to personal allowances of 9,710 euros.

What are the tax rates?

Residents are taxed Progressively on earned income with rates ranging from 14% to 41%.

What are the social security rates?

Employees are required to contribute approximately between 18 to 23 percent of gross taxable income depending on amount earned.

Can I be self-employed, or must I become an employee to work in France?

You can be self-employed in France. Contact us for more details.