Total Tax & Charges
20 746,25 €
Net After Tax
59 253,75 €
Effective Rate
25.9%
| Scenario | Income Tax | Net Income |
|---|---|---|
| With Impatrié | 3 534,00 € | 59 253,75 € |
| Without Impatrié | 10 734,00 € | 52 053,75 € |
| Tax Savings | 7 200,00 € | 7 200,00 € |
What is the French impatrié regime?
The impatrié regime (Article 155 B CGI) allows expatriates moving to France to exempt a portion of their salary from French income tax. The exemption applies to the impatriation premium (prime d'impatriation) for up to 8 years. Eligible individuals must not have been French tax residents in the 5 years prior.
Who is eligible for the impatrié regime?
You are eligible if: (1) you have not been a French tax resident in the 5 years before arriving, (2) you take up employment in France or are transferred by your employer, (3) you have your tax domicile in France. Both employees and company directors can qualify.
How long does the impatrié tax benefit last?
The impatrié regime applies until December 31 of the 8th year following your arrival in France. For example, if you moved to France in 2025, the benefit runs until December 31, 2033. You must maintain French tax residency throughout.
Compliance: This calculator uses official French tax rates for 2025. Results are indicative — for complex situations, consult a tax professional.
How France taxes foreign workers, the impatrié regime, and tax residency rules
When are you a French tax resident?
You are a French tax resident if you meet any of these: your main home (foyer) is in France, you spend more than 183 days per year in France, your main professional activity is in France, or your centre of economic interests is in France. As a tax resident, your worldwide income is taxed in France, subject to double tax treaties.
What is the régime des impatriés?
The impatrié regime (article 155 B CGI) offers tax benefits to employees recruited abroad to work in France. You can exempt up to 50% of your prime d'impatriation from income tax, plus 50% of investment income from foreign sources. This regime lasts up to 8 years. On a €100,000 salary with a €30,000 impatriation premium, €15,000 would be tax-free.
How do double tax treaties work?
France has tax treaties with over 120 countries to prevent double taxation. Generally, employment income is taxed where you work. Pensions may be taxed only in the source country. The treaty gives you a tax credit in France for tax paid abroad, or exempts certain income entirely. Check the specific treaty between France and your home country.
What social charges do expats pay?
EU/EEA workers posted to France for under 2 years can stay in their home country's social system (A1 certificate). Others must join the French system and pay the same social charges as French workers — about 22–25% employee charges plus 40–45% employer charges. The CSG/CRDS (9.7%) applies to all French tax residents, including expats.
How do you file taxes as an expat in France?
In your first year, register at your local SIP (Service des Impôts des Particuliers) with your passport and proof of address. You file a déclaration de revenus by May each year on impots.gouv.fr. Declare worldwide income on form 2042, with foreign income on form 2047. If you arrived mid-year, you only declare income earned from your arrival date to 31 December.
What is the exit tax when leaving France?
If you leave France and hold a portfolio of securities worth more than €800,000 (or representing more than 50% of a company's profits), unrealised capital gains are subject to exit tax. The tax is deferred — you do not pay immediately but must declare the gains. If you still hold the shares after 2 years (EU) or 5 years (non-EU), the tax is written off.
DGFiP-Aligned: Based on 2025 DGFiP rates and thresholds. For personal advice, speak to a qualified expert-comptable (chartered accountant).
Disclaimer: This calculator provides estimates based on current French tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
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