'%3e%3cpath%20fill='%23eee'%20d='M167%200h178l25.9%20252.3L345%20512H167l-29.8-253.4z'/%3e%3cpath%20fill='%230052b4'%20d='M0%200h167v512H0z'/%3e%3cpath%20fill='%23d80027'%20d='M345%200h167v512H345z'/%3e%3c/g%3e%3c/svg%3e)
France tax guide 2026
France runs two tax worlds side by side. Salaries and pensions climb progressive bands of up to 45% — softened by the family-quotient system that splits income across household members — while nearly all investment income settles at a single flat tax of 31.4% (12.8% income tax plus 18.6% social charges). High earners face surcharges and a 20% minimum rate, property owners meet a real-estate wealth tax, and inbound professionals get one of Europe's better expat regimes for up to 8 years.
- Rate range
- 0% – 45% (+ 3–4% high-income surcharges); flat 31.4% on most investment income
- Key allowance
- 10% salary deduction (capped at €14,555) and the family-quotient split across household members
- Tax year
- Calendar year — assessed the following year, collected live through payroll
- Filing deadline
- Late May – early June online (date varies by region)
Taxes covered
- Income tax45%
45% above €181,917 per household part, plus 3–4% surcharges over €250,000/€500,000 and a 20% minimum effective rate at those levels; social charges of 9.7% apply to salary separately.
- Dividend tax31.4%
Flat tax: 12.8% income tax + 18.6% social charges (raised from 17.2% on 1 January 2026); an optional progressive route taxes 60% of the dividend instead.
- Capital gains tax31.4% / 36.2%
Shares: 31.4% flat. Property: 19% + 17.2% social = 36.2%, melting away with holding time — income-tax-free after 22 years, fully free after 30.
- Crypto tax31.4%
Flat tax on gains when you cash out to euros or spend crypto; crypto-to-crypto swaps are not taxable events.
- Social security≈ 21% – 22%
Employee side: ~11.3% pension contributions (mostly capped) plus 9.7% social charges (general social contribution + debt contribution) on nearly all salary.
- Inheritance tax0% / 5% – 45%
Spouses and civil partners inherit tax-free; children get €100,000 each then 5%–45% bands; distant heirs face flat 55%–60%.
- Withholding tax12.8% / 25%
Non-residents: 12.8% final on dividends, generally 0% on interest, 25% on royalties and professional fees; payroll scale 0/12/20% on French salaries.
Special regimes
- Impatriate regime (régime des impatriés)
Move to France for a job after 5+ years abroad and your expat bonus (or a notional 30% of pay) plus foreign-workday pay is tax-exempt — capped at 50% of total remuneration — through the 8th year, with half your foreign investment income exempt too.
- Flat tax (prélèvement forfaitaire unique)
One 31.4% rate settles dividends, interest, share gains and crypto — no progressive bands unless you elect them, which only pays off at low incomes.
- Family quotient
Household income is divided into parts (2 for a couple, +0.5 per child, +1 from the third child) before the bands apply — large families pay strikingly less, capped at €1,807 of benefit per extra half-part.
- Real-estate wealth tax (impôt sur la fortune immobilière)
Property holdings above €1.3 million net are taxed at 0.5%–1.5% on value over €800,000 — but only real estate counts, and newcomers pay on French property alone for their first 5 years.
- No inheritance tax between spouses
A surviving spouse or civil partner inherits with 0% tax; children get €100,000 each tax-free, then bands of 5%–45%.
Recent changes
- 2026-01Social charges on investment income rose from 17.2% to 18.6%, lifting the flat tax from 30% to 31.4%; property income and property gains keep the old 17.2%.
- 2025-01A new top-up charge guarantees a 20% minimum effective rate for incomes above €250,000 (€500,000 for couples), alongside the existing 3–4% surcharges.
- 2026-01Bands for 2025 income: 11% from €11,600, 30% from €29,579, 41% from €84,577, 45% above €181,917 per household part.