Interest

If this is the case, interest received (for holding bonds, etc.) is tax-exempt in France (Article 125 A III of the General Tax Code) unless you live in a non-cooperative state or territory (NCST). In the latter case, the tax rate is 75%.

A 75% levy will be applied on interest paid by a French credit institution to a beneficiary based in a NCST, regardless of the residence for tax purposes of the beneficial owner. An annual list of NCSTs is drawn up in an order and can be consulted on the Légifrance website.

If you are not resident of France for tax purposes, income from investments is not subject to either social or compulsory levies.