Expat Community > France

joptimiz
Joined 2008
Posts: 1

Personal Income Tax in France

16 years ago

Which are the Taxable people ?

Definition of residence for tax purposes

Except if provided otherwise by a tax treaty, an individual, whether French or foreign national, is resident in France for tax purposes if the person meets one of those four conditions:

- his permanent home is in France;
- he spends more than 183 days during a calendar year in France, or even less if he/she spends more time in France than in any other country;
- he conducts his/her professional activity in France;
- his economic interests are centred in France.

Tax treatment of French residents :

French tax residents are taxed on their worldwide income.

Tax treatment of non resident of France :

People non-resident in France are taxed in France on their income from a source in France only (subject however to the terms of tax treaty if one has been signed with the country of residence). Specific rules apply to taxation of non-residents (20 % minimum tax rate, social contribution exemption, tax exemption some interest incomes, withholding taxes on some categories of income etc.)

Information below is applicable to French tax residents

Taxable income and deductions

There are different categories of income, each with different computation and taxation rules :

- wages, salaries, pensions and annuities,
- real property income,
- income from transferable securities,
- business profits,
- professional profits,
- agricultural profits,
- capital gains.

Real property income (example)

Taxable real property income is equal to the difference between the amount of receipts and the total expenses relating to the property.

Taxpayers with low real property income = ¬ 15.000 per year enjoy a simplified taxation regime ("micro foncier") The taxable real property income is determined after deducting a 30 % relief representing expenses.

Taxable real property income is subject to the progressive tax scale (+ 11 % social contributions).

www.joptimiz.com about tax law in France.

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Personal Income Tax in France

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