Income Tax in France for Individuals Moving or Working Abroad

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If you’re a French national or resident planning to live or work abroad, your tax obligations in France may change depending on your tax residency status. Understanding whether you remain a French tax resident or become a non-resident is essential, as this determines which income is taxable in France. This article explains how to assess your tax situation, what steps to take during and after your departure, and how to manage your tax obligations as a non-resident.

Determining Your Tax Residency

Your tax residency status determines the scope of your taxation in France. It is assessed by the French tax authorities based on your personal and professional circumstances.

  • If your tax residence remains in France, you are taxed on your worldwide income.

  • If your tax residence shifts abroad, you are generally taxed in France only on income sourced in France.

To clarify your residency status, it’s best to consult your local tax office or the Non-Resident Tax Department.

Contacting the Non-Resident Tax Department

For any questions regarding non-resident taxation, you can reach out to the Service des impôts des particuliers non-résidents (SIPNR):

  • Phone: +33 (0)1 72 95 20 42 (Monday to Friday, 9am–4pm)

  • Secure messaging: Via your personal space on impots.gouv.fr

  • Mail:
    Service des Impôts des Particuliers Non-Résidents
    10 rue du Centre – TSA 10010
    93465 Noisy-Le-Grand Cedex, France

Tax Procedures During the Year of Departure

When you leave France during the year, you are required to:

  • File your annual tax return in April/May for income earned while domiciled in France.

  • Inform the tax office of your new foreign address, either through your online account or by secure message.

You must also report your worldwide income received up to the date of departure.

Online Filing Requirement

If you have internet access in your primary residence, online tax filing is mandatory.

What to Declare the Year After Departure

In the year following your move abroad, you must report income for the entire year of departure, separating two periods:

  1. Income received before your departure: All income (French and foreign) earned while you were still a French tax resident.

  2. Income received after your departure: Only income sourced in France, which remains taxable in France.

This declaration is typically made in April or May of the following year.

Tax Obligations in the Years Following Departure

Once your tax residence is fully established abroad, only income from French sources remains taxable in France. This includes:

  • Rental income and real estate earnings from French properties

  • Professional income earned in France

  • Pensions, life annuities, and royalties paid by entities based in France

Note:

If you no longer receive any income from France, you have no tax obligations in France.

Important Tax Rules for Non-Residents

Minimum Tax Rate

As a non-resident, you are subject to the progressive income tax scale, but with minimum rates applied:

  • 20% for taxable income up to €29,315

  • 30% for income exceeding that amount

The French tax office will calculate your liability both using the progressive scale and these minimum rates. The higher amount is what you will owe.

Requesting a Lower Average Tax Rate

If the global tax rate based on your worldwide income results in a lower tax liability, you can request to apply this average rate to your French-source income. This may reduce your final tax bill.

To benefit from the average rate:

  • Indicate your request when filing your tax return

  • Provide all required information on both French and foreign income

Deductibility and Tax Benefits

As a rule, non-residents cannot deduct expenses from their French-source income. Tax reductions and credits are generally limited to residents, with only a few exceptions.

Final Notes

  • Always check with the tax authority in your country of residence to ensure you meet local tax requirements.

  • France has tax treaties with many countries that may prevent double taxation—check with the Non-Resident Tax Department for more information.

Need help?
Visit impots.gouv.fr or contact the SIPNR for assistance with your specific situation.