Europe · EUR
France
Reviewed 2026-06-21
Top income tax
45%
Self-employed SS
Yes
VAT
20%
Capital gains
30%
Exit tax
Conditional
Nomad visa
No
43
/ 100
Tax efficiency20
Ease to enter63
Ease to exit47
Cost of living67
Internet73
English60
France taxes residents on worldwide income at progressive rates up to 45% plus high-income surtaxes, with heavy mandatory social charges that hit the self-employed and a 31.4% flat tax on most investment income. Standard VAT is 20% and the corporate rate is 25%, while a real-estate wealth tax (IFI), inheritance tax up to 60%, and a conditional exit tax on large shareholdings add to the load. For inbound founders the Article 155 B impatriate regime can exempt a chunk of pay for several years, and entrepreneurs can use the Talent residence permit, though there is no dedicated digital nomad visa.
Personal income tax
Income tax structureProgressive
Top income tax rate45%
Entry income tax rate0%
Top rate threshold$207,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate23%
Employer SS rate45%
Indirect & other taxes
VAT standard rate20%
Capital gains rate30%
Long-hold CGT exemptionNo
Wealth taxYes
Wealth tax notesIFI applies to real estate assets only
Inheritance/gift taxYes
Inheritance top rate60%
Property taxNo
Exit & residency
Exit taxConditional
Exit tax triggerTransfer of tax residence abroad while holding shares worth over EUR 800,000 or more than 50% of a company, after being French tax resident at least 6 of the prior 10 years
Exit tax residency lookback6 years
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends12.8%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameImpatriate regime (regime des impatries, Article 155 B CGI)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index62
Internet speed315 Mbps
English proficiencyMedium
Civil liberties85
Sources
- PwC Worldwide Tax Summaries — France Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — France Individual: Other taxes (VAT, social security, capital gains, IFI, inheritance, exit tax)
- PwC Worldwide Tax Summaries — France Corporate: Taxes on corporate income
- US SSA — Social Security Programs Throughout the World: Europe, France
- France-Visas (Government of France) — International talents and economic attractiveness (Talent permit)
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.