I am a non-resident. I have questions related to the payment of my taxes and my levies
For non-residents, there are two taxation methods depending on the nature of the French-source income taxable in France under international treaties:
- Wages, salaries, pensions and annuities are subject to the specific non-resident withholding tax (RAS NR) system ;
- For income from property, maintenance payments received and profits (business or non-commercial), income tax is paid in advance monthly or quarterly instalments as part of the withholding at source (PAS) system.
Non-residents may be liable for other taxes and levies such as local taxes or property wealth tax.
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.
Solutions are available if you are experiencing practical or financial problems in paying your taxes.