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Individual Tax – Taxes on Personal Income in France

This article provides a comprehensive overview of individual tax in France, covering residency rules, progressive tax rates, social surcharges, family quotient benefits, special expatriate regimes, and local taxation.

Income Tax in France – Reporting a Change in Marital Status

This article explains how to report a change in marital status—such as a marriage or PACS—to the French tax authorities. It outlines the steps to update your information online or by mail, the required documents, and how your new withholding tax rate is calculated and applied.

Tax in France 2026: Understanding the French Income Tax Scale

This article explains how the progressive income tax system in France works, detailing the 2025 tax brackets, how to calculate tax based on household shares (family quotient), and the difference between marginal and average tax rates, with practical examples and official references.

Employer Taxes in France: Payroll Tax Explained

This article provides a comprehensive overview of the payroll tax in France, a key component of employer taxes, detailing who is liable, which employers are exempt, how the tax is calculated and applied, applicable rates, available discounts, and declaration procedures.

Calculating the French Real Estate Wealth Tax (IFI)

This article explains how to calculate France’s Real Estate Wealth Tax (IFI) for 2025, detailing which assets and debts count toward the taxable base, the progressive rate schedule, the “décote” discount, available reductions for charitable donations, and the capping mechanism to limit overall tax liability.

Annual Income Tax Return in France (2025)

This article provides a comprehensive overview of the 2025 annual income tax return process in France, outlining who must file, how to declare income (especially by paper), applicable forms, important deadlines, and available benefits like non-taxation notices and refundable tax credits.