I am a non-resident. How is the withholding at source deducted by my employer or pension fund calculated? How should I file my return?

What is the specific withholding tax for non-residents?

Theoretically, the specific withholding tax for non-residents (RAS NR) applies to:

- wages and salaries for work carried out in France

- pensions and annuities received when the debtor is based in France

It is withheld at source by your employer or your pension fund.

It is calculated by income brackets at rates of 0%, 12% and 20% (or 0%, 8% and 14.4% for income in French overseas départements), using an annual scale and after applying an allowance of 10%.

It is different from the withholding at source for income earned by residents of France for tax purposes.

The scale

The withholding tax for non-residents’ scale may change and differ each year:

2024 income:

2023 income:

How to declare withholding at source carried out on your income

• Filing tax returns online

In principle, filing returns online is mandatory for all users who have an Internet access, except in exceptional circumstances.

In step 3 of your online return, “Revenus et charges”, you can enter the withholding at source carried out on your income.

You should check the box that says “Retenue à la source des non-résidents” to access this form and enter the details of this withholding tax.

If you received income subject to the withholding tax for non-residents during the whole year, you should answer "Oui" to the question "Avez-vous perçu chacun de vos revenus (salaires, pensions) sur l'année entière (du 01/01/2023 au 31/12/2023) ?" As for salaries, you should answer "Oui" only if you worked full time. 

If you did not receive any income during the whole year, answer "Non" to the question "Avez-vous perçu chacun de vos revenus (salaires, pensions) sur l'année entière (du 01/01/2023 au 31/12/2023) ?". Then, the fields will be available so that you can modify the periods.

If there were no deductions carried out by your employer or pension fund under the withholding tax system for non-residents, you should mark “0” in column 9 of return no. 2041-E entitled "Retenue à la source prélevée par votre employeur, caisse de retraite [...] en France".

In principle, if your employer or your pension fund correctly completed the returns DSN/PASRAU, box 8TA "retenue à la source des non-résidents prélevée en France" will be prefilled with the amount of withholding at source carried out on your income.

Please note: The amount withheld at source entered in box 8TA is different from the deduction at source from the income of residents of France for tax purposes under withholding at source arrangements (boxes 8HV, 8IV, 8JV and 8KV).

In the instructions for return no. 2041-E, you will find quantified examples to help you fill in the form (table) of the withholding at source return.

• Filing paper tax returns

In 2024, you do not have access to the online tax return and must therefore send a paper return to your tax department if you are declaring your income and/or property assets in France for the first time.

If you continue to file paper returns or want to receive your returns by post, return no. 2041-E and its instructions will be sent to you in a separate mailing from your return no. 2042.

To find out whether you are subject to the withholding tax for non-residents, refer to the “ I am a non-resident. Assessment and declaration of wages, salaries and pensions” factsheet in “Your questions/Our answers” section under the “Tax liability and reporting obligations in France for non residents” heading.

UPDATED DINR PART - MARCH 1, 2024