Taxation for those leaving France

You are liable for tax on everything you earned in France prior to your departure as well as on any French earnings that are taxable in France under international tax treaties that you earned after your departure.

If you live outside France, always check with the local tax authority to find out if you have filing and/or payment obligations in your country of residence, even if you pay taxes in France.

If you own property in France, you are liable for property tax and residence tax.

If a rental property is in your name as of 1 January of the year you leave France, you are liable for the residence tax.

Tax liability in France

You are liable for tax on income earned in France, and for local taxes (property tax, residence tax, etc.).

I am an employee of the central government, a regional/local governement or the hospital civil service

Your taxes will be calculated using the progressive income tax scale and factoring in income splitting (quotient familial).

Methods of payment

As a non-resident of France, using the online payment system via your personal account ensures that your payment will be directed to the correct tax department.

How your income tax is calculated

Your income tax is calculated using the progressive income tax scale and factoring in income splitting (quotient familial). For any income earned after your departure, you will be taxed at a minimum rate of 20%.

Questions fréquentes

I am moving abroad, what formalities do I need to accomplish ? Should I close my accounts ?

Publié le 05-05-2017 / Modifié le 14-09-2022

How should I file my income tax return if I move abroad ?

Publié le 04-06-2019 / Modifié le 05-10-2020

Are non-residents liable for local taxes ?

Publié le 19-06-2017 / Modifié le 27-03-2023

Do I have to pay an "Exit Tax" ?

Publié le 05-05-2017 / Modifié le 14-01-2025

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