Taxes
Taxes in France 2026: income tax, foreigners, freelancers
France taxes by residency, not nationality. Income tax is progressive and withheld at source. Below is the essential for those who've moved: when you become a tax resident, the rate scale, the micro-entreprise regime, and the status of the France–Russia treaty.
French taxes look daunting, but the basic logic is clear. The key thing to grasp: France taxes by residency, not passport, and the tax is progressive. Let’s go through it in order — for those who’ve moved and work or freelance.
Tax residency
You’re a French tax resident if at least one condition is met:
- your home (foyer) or main place of stay is in France;
- your main professional activity is in France;
- your centre of economic interests is in France.
Important: these are qualitative criteria, not a simple “183 days and you’re a resident”. The “183 days” is a concept from tax treaties (a tie-breaker), not the French domestic test. A resident declares worldwide income.
Income tax (impôt sur le revenu)
The tax is progressive, computed per part of the quotient familial. The scale for 2025 income (2026 return):
| Band per part | Rate |
|---|---|
| up to €11,497 | 0% |
| €11,498 – 29,315 | 11% |
| €29,316 – 83,823 | 30% |
| €83,824 – 180,294 | 41% |
| above €180,294 | 45% |
The rate applies to each part, then the result is multiplied by the household’s number of parts. So the effective rate is almost always lower than the headline one.
Withholding at source
Since 1 January 2019, prélèvement à la source applies: the employer withholds tax from salaries, and for other income the tax office takes monthly or quarterly instalments. It removes the one-year lag between earning and paying. An annual return is still filed — even with zero income: the tax number and avis d’imposition are needed for many certificates.
Micro-entreprise for freelancers
If you’re a freelancer or self-employed, the simplest start is the micro-entreprise regime: simple accounting, contributions as a percentage of turnover (0% in a month with no turnover). Turnover ceilings for 2026–2028:
- €203,100 — sale of goods, food, accommodation;
- €83,600 — services (BIC) and liberal professions (BNC).
Exceeding the ceilings moves you to the standard regime.
The France–Russia treaty: status
The 1996 double-taxation treaty is partly suspended: since 8 August 2023 Russia, then France by reciprocity, suspended key articles (5–22, 24). The effect: for income covered by the suspension, the French tax-credit mechanism (article 23) no longer applies. It’s a suspension, not a denunciation — for those with income or assets in both countries this is a sensitive point; check the current status and consult a specialist.
Other taxes and contributions
Beyond income tax, France has social levies (CSG/CRDS) withheld from salaries and many kinds of income, and social contributions (cotisations sociales): for employees the employer also pays them, and for a micro-entreprise it’s a percentage of turnover. The residence tax (taxe d’habitation) was abolished on primary residences from 2023 but remains on second homes; the property tax (taxe foncière) is paid by the owner.
Exact rates and reliefs depend on your situation and are indexed annually — cross-check on impots.gouv.fr. For complex cases (freelancing with foreign clients, income in several countries) get an accountant (expert-comptable): a mistake on your first return costs more than their fee.
Which regime a freelancer should choose, how to file your first return, which Russian-speaking accountants are recommended in the South — these are discussed in our chat by people who’ve already been through it.
The “Vibe South of France” community chat on Telegram — taxes, moving and life in the South
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