Do I have to declare income and pay taxes in France if I am a non-resident?
As a non-resident, you are taxed on your income from French sources subject to the provisions of the tax treaty between France and your country of residence.
Income from French sources is, inter alia, property income, income from salaried or non-salaried professional activities carried on in France, capital gains and pensions when the pension fund is based in France.
This income may be subject to withholding at source for non-residents which is deducted directly by your employer (for salaried employees) or pension fund. However, the income must still be reported each year on your tax return.
When you file your income tax return, you can choose to have your tax calculated using the average rate. Otherwise, your income will be taxed at a minimum rate of 20% up to €29,315 for income received in 2024 and 30% for income above this threshold. It is in your interest to opt for average rate arrangements as they only apply if they are more advantageous for you.
Nevertheless, even if your income is taxed in France, you must contact the tax authorities in your country of residence for information on your filing obligations. This is because your country of residence may require filing of an annual return for all your income from both French and foreign sources. In this case, your country of residence will be responsible for eliminating any double taxation pursuant to the tax treaty it has executed with France.
Declaration conditions
Main types of income to declare
You need to declare income from French sources that is taxable in France. Country-specific factsheets are available to help you determine what applies to your personal tax situation.
How your income tax is calculated
I am an employee of the central government, a regional/local governement or the hospital civil service
Questions fréquentes
What is the average tax rate and do I qualify for it ?
Publié le 05-05-2017 / Modifié le 04-03-2024
As a non-resident, am I liable for social security contributions and the social levy ?
Publié le 04-06-2019 / Modifié le 19-07-2023
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?
Publié le 15-05-2020 / Modifié le 01-03-2024
As a non-resident, how does withholding at source apply to my earnings or pension income?
Publié le 05-05-2017 / Modifié le 22-02-2024
I am a non-resident. Assessment and declaration of wages, salaries and pensions
Publié le 05-05-2017 / Modifié le 22-02-2024
Tax treatment for employees of the central government, local authorities and public hospitals posted abroad
Publié le 20-08-2021 / Modifié le 14-09-2022
Filing an income tax return when your spouse/partner lives abroad
Publié le 20-08-2021 / Modifié le 05-10-2021
As a non-resident intern or apprentice, how are my salaries or compensation taxed?
Publié le 23-08-2021 / Modifié le 15-04-2024
Tax treatment of cross-border workers
Publié le 20-08-2021 / Modifié le 05-10-2021
Individuals who work for an international organisation or a European institution. Taxation
Publié le 05-05-2017 / Modifié le 17-05-2022
As a non-resident who receives income from real property, is this property income or business income, and how do I declare it ?
Publié le 25-04-2017 / Modifié le 15-04-2024
Tax obligations for non-residents renting out furnished accommodations
Publié le 25-04-2017 / Modifié le 15-05-2024
Tax obligations for non-residents renting out unfurnished accommodations
Publié le 25-04-2017 / Modifié le 15-04-2024
As a non-resident, can I deduct expenses or claim tax reductions or tax credits when calculating my taxes ?
Publié le 05-05-2017 / Modifié le 15-04-2024
I am a non-resident. I want to carry on my professional activity in France. Will I pay taxes on my earned income in France and/or in the country where I live?
Publié le 04-06-2019 / Modifié le 18-03-2021
Property wealth tax (IFI) for non-residents who own property in France and/or abroad
Publié le 25-04-2017 / Modifié le 05-10-2021
I am a non-resident. How can I find out about my tax obligations abroad?
Publié le 25-03-2022 / Modifié le 29-03-2022