Tax in France

Welcome to our Guide to French Taxes, your comprehensive on-line resource to the French tax system. France is a country that has a lot of taxes, so this is a large guide! The guide focusses mainly on income tax in France, but we also review French wealth tax, capital gains tax in France, as well as French property taxes. French company taxes and French inheritance tax are considered in other Guides found elsewhere on our site. France rightly has a reputation as a high-tax country, but you may be pleasantly surprised at just how fiscally atractive is the country for those of retirement age!

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1. Overview of French Taxes

2. French Tax Top Tips

3. Liability to French Income Tax

3.1. Basic Rules on Liability to Income Tax 3.2. Are you Resident or Non-Resident? 3.3. What is Your Fiscal Household? 3.4. What Income is Taxed in France?

4. Your French Income Tax Return

4.1. Declaration is Obligatory 4.2. Income Tax Calendar 4.3. Completing Your French Tax Return

5. Calculating Your French Income Tax Liability

5.1. Household Size 5.2. French Income Tax Rates 5.3. French Income Tax Allowances 5.4. French Income Tax Credits

6. Payment of French Income Tax

6.1. Payment Methods 6.2. Payment Difficulties

7. French Social Security Contributions

7.1. Basic Rules on French Social Security 7.2. Employers and Employees 7.3. Self-Employed 7.4. Retired Persons 7.5. Early Retirees 7.6. Social Charges/Levy (CSG/CRDS/PS)

8. Taxation of Investment Income in France

9. Local French Property Taxes

9.1. Taxe d’Habitation + TV Licence 9.2. Taxe Foncière

10. French Wealth Tax

10.1. Liability to the French Wealth Tax 10.2. What Assets are Included? 10.3. Rate of Taxation 10.4. Tax Declaration in France

11. Capital Gains Tax in France

11.1. French Real Estate Exemptions 11.2. French Real Estate Deductions 11.3. The French Tax Rate 11.4. Shares & Personal Property 11.5. Land Zoned for Development 11.6. Your Former Home

12. Gifts Tax in France

12.1. An Introduction to French Gifts Tax 12.2. Tax Allowances 12.3. Rates of Taxation in France 12.4. Gifts of Real Estate 12.5. Gifts & Inheritance Laws in France 12.6. Procedures for Making Gifts in France

13. Tax Inspection in France

13.1. Levels of Control 13.2. Sanctions 13.3. Time Limits for Recovery 13.4. Tax Claims in France 13.5. Determination of Tax Status in France

14. French Tax Complaints