Double Taxation Treaty France–UK: What Non-Residents Need to Know in 2025
If you’re a UK resident earning income in France, understanding the double taxation treaty between France and the UK is crucial. This treaty protects you from being taxed twice on the same income and clarifies which country has taxing rights. Whether you’re working temporarily in France, receiving French investment income, or exploring French property ownership, this guide explains how the treaty applies to you in 2025.
What Is the Double Taxation Treaty Between France and the UK?
The France–UK double taxation treaty is a bilateral agreement designed to avoid dual taxation for individuals and businesses operating between the two countries. It outlines which types of income are taxable in which country and provides mechanisms for tax relief.
This means that if you’re taxed in France as a UK resident, you can claim a foreign tax credit on your UK tax return—ensuring you’re not taxed twice on the same income.
When Does the France–UK Treaty Apply?
The treaty applies when:
You are resident in the UK but earn income from French sources (such as work, rent, dividends, or pensions).
You are temporarily working in France for a UK-based employer.
You own property or investments in France generating taxable income.
You are non-resident in France and receive remuneration for services performed on French soil.
Taxation Rules for UK Residents Working in France
Under the France–UK tax treaty, the following applies:
If you’re in France for fewer than 183 days in a 12-month period, and your salary is paid by a UK employer, your income is generally taxable only in the UK.
If you exceed the 183-day threshold or your employer has a permanent establishment in France, then French income tax applies.
Even when French tax is due, the UK will typically grant a credit for the French tax paid—eliminating double taxation.
For a more in-depth look at how the French expatriate regime applies, see our article:
👉 Expat Taxes in France – Everything You Need to Know About the Expatriate Tax Regime (2024–2025)
What Income Is Covered by the Treaty?
The France–UK double taxation agreement applies to a wide range of income types, including:
Employment income
Self-employment income
Dividends and interest
Rental income
Capital gains
Pensions and annuities
Each income type is addressed in detail within the treaty, assigning taxing rights either to France, the UK, or both—often with credit mechanisms or exemptions to avoid double taxation.
Withholding Tax and Tax Rates for Non-Residents in France
If you’re a UK resident receiving income from France, you may be subject to withholding tax at source. This applies to salaries, dividends, and some service-based income.
As of 2023, non-residents are taxed in France at the following progressive withholding rates (based on 2022 income):
Mainland France:
0% on income up to €15,228 per year
12% on income between €15,228 and €44,172
20% on income above €44,172
Overseas Departments:
0%, 8%, and 12% brackets apply (lower intermediate rate)
More details available here:
🔗 Fact Sheet – Non-Residents for Tax Purposes
How to Avoid Double Taxation in Practice
To make use of the treaty and avoid double taxation:
Report your French income on your UK tax return.
Claim foreign tax credit relief for any tax already paid in France.
If your income is exempt in the UK under the treaty, indicate that clearly in your self-assessment.
Retain all French tax documentation (payslips, tax certificates, etc.) in case of audits or cross-border verification.
It’s also wise to consult with a bilingual tax advisor familiar with both UK and French tax systems to ensure correct application of the treaty and to optimize your tax situation.
Final Thoughts: Double Taxation Doesn’t Mean Double Trouble
The double taxation treaty France–UK offers valuable protection for British residents with income in France. It ensures fairness and prevents financial penalties from being taxed twice across jurisdictions. Understanding your status as a non-resident taxpayer and knowing how to apply treaty provisions can save you money—and stress.
If you’re earning French income as a UK resident in 2025, the treaty could be your best financial ally.
