How your income tax is calculated

Just as for residents of France, your income tax is calculated using the progressive income tax scale and factoring in income splitting.

As a non-resident, French income that you earned after leaving France liable for tax in France under the international tax treaty signed between France and your country of residence will be taxed at a minimum rate of 20% (14.4% for income earned in France's overseas départements) or 30% (20% for income earned in France's overseas départements) over the 28 797 € threshold (defined for the 2023 incomes). French and foreign income (worldwide income) that you earned prior to leaving France is liable for tax as for French residents.

For example: if you left France in 2023, you would be taxed in 2024 like a French resident on worldwide income earned between 1 January 2023 and the date of your departure, and like a non-resident from the date of your departure until 31 December 2023. In 2025, under international tax treaties, you would be taxed like a non-resident only on your French 2024 earnings taxable in France.

Please note : you cannot use the income tax calculator on the impots.gouv.fr website. At present, the calculator is only for residents of France.

The text "minimum 20% tax rate applied" will appear on your tax notice for your earnings that are taxable as a non-resident.

This rate may be adjusted downward if you can prove that the French tax rate on all of your worldwide earnings (i.e. both French and non-French) would be less than 20% or 30% (or less than 14.4% or 20 % for income earned in France's overseas départements).

The text "average tax rate applied" will appear on your tax notice for your earnings that are taxable at this rate as a non-resident.

To find out more about the average tax rate and how to read your tax notice, please refer to the factsheet "What is the average tax rate and do I qualify for it ?".

DINR PART – FEBRUARY 22, 2024