INCOME TAX

All forms of worldwide income are subject to French income tax if they are received by an individual who is a resident of France for tax purposes.

You are subject to French income tax if you meet any of the following conditions:

• Your permanent home is in France (your hold a residence permit),
• You spend more than 183 days in France during a calendar year,
• Your main professional activity is in France.
• Most of your financial interests are based in France.

A non-resident who earns money from a French source must also pay French tax on that income.

It is possible for an individual to be considered a resident of 2 different countries for tax purposes. If this is the case, a tax treaty between France and the other country may determine in which country you will be subject to income tax.

France has over 100 tax agreements with other countries to protect expatriates from double taxation, including long-standing agreements with Canada and the US, and EU member countries. You can find a complete list of countries here (in French).