Fiscal Household
In France, income tax is calculated based on your ‘fiscal household’ or foyer fiscal,not for each individual taxpayer as in many countries. This means that if you are married or in a PACS civil partnership, you will file a joint tax return. Taxes are calculated based on the total income of your ‘fiscal household’ (i.e. you and your partner’s income
Income Tax and Social Charges
France is often called out for having high taxes, but it’s important to understand that the bulk of taxes levied on income comes from social charges (prélèvements sociaux or contributions sociales) rather than income tax. Income tax rates, starting at 11% after a tax-free allowance, can actually be much lower than those of other countries, especial
Paye System
Since 2019, a Pay-As-You-Earn (PAYE) or ‘prélèvement à la source’ system has been implemented throughout France. This system now applies to all employment income, retirement income (state pensions and annuities), sick pay and maternity leave, and income on rental properties. A standard French payslip will detail the amount of both impôt sur le reve
Annual Tax Declarations
In France, every resident over the age of 18 must file an annual tax return. This is a legal requirement, and it is your responsibility to declare all of your global earnings. Tax returns can be submitted from April each year, and the final deadlines are due in late May or early June, depending on which French départementyou live in. This means you
