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3. Liability to French Income Tax
3.1. Basic Rules on Liability to French Income TaxPersonal income tax in France is called Impôt sur le revenu. You are liable to French income tax if:
Even if you do not have a permanent home in France, you may be subject to French income tax, depending on the type of income you earn in France and the terms of any double taxation treaty (convention) between your home country and France.
Accordingly, you do not have to be living in France to be liable to French income tax, although non-residents will only be assessed on the basis of income actually earned in France. In the following pages we summarise the potential tax liability in France of individuals. Business interests and certain other specialist employment groups affected by cross-border taxation policies are not considered in any detail. We have other pages on the Taxation of Business Profits in France. Next: Your Residency Status Back: Top Tips: Personal Taxation in France Couldn't find what you are looking for? Search again now!! The IFP Guides are published for general information only. Please visit our Disclaimer for full details. |
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