France Tax & Investment Guides
48 guides covering French taxation, personal income tax (Impôt sur le Revenu), wealth tax (IFI), corporate tax, VAT/TVA, social charges (Cotisations Sociales), and cross-border rules.
Personal Tax & Residency
Income tax, returns, digital nomad, moving, and cross-border
France Cross-Border Tax Guide (Fiscalité Internationale)
French cross-border taxation — the tax residency rules, the foreign income exemption, the foreign tax credit mechanism, the controlled foreign company rules, the exit tax, and the double tax treaty network.
France Leaving France Tax Guide (Exit Tax, Expatriation, Fiscalité de Sortie)
the French exit tax for individuals moving abroad — the exit tax (Article 167 bis CGI), the suspension of payment, the 5-year surveillance period, and the tax planning strategies for leaving France.
France Non-Resident Tax Guide (Fiscalité des Non-Résidents)
French tax rules for non-residents — the taxation of French-source income, the withholding taxes on dividends, interest, and capital gains, the minimum tax on rental income, and the tax return filing for non-residents.
France Personal Tax Guide 2026 — Impôt sur le Revenu Rates, Quotient Familial, PFU
French personal income tax for 2026: progressive rates (0-45%), quotient familial system, PFU flat tax (30%) on investment income, tax credits, and filing. Includes worked example.
Wealth & Property Tax
Wealth tax (IFI), property tax, real estate, and capital gains
France Mortgage and Home Ownership Tax Guide (Crédit Immobilier, Fiscalité de la Résidence Principale)
French tax rules for mortgages and home ownership — the tax treatment of mortgage interest, the tax advantages of the main residence, the property transfer taxes, and the tax credits for renovation.
France Property Tax Guide (Taxe Foncière, Taxe d'Habitation, IFI)
French property taxes — the taxe foncière (land tax), the taxe d'habitation (residence tax), the property transfer taxes (droits de mutation), the wealth tax on real estate (IFI), and the rental income taxation.
France Real Estate Investment Guide (Investissement Immobilier — LMNP, Pinel, Malraux)
French real estate investment taxation — the LMNP (Loueur en Meublé Non Professionnel) regime, the Pinel law, the Malraux law, the rental income taxation, and the capital gains on real estate.
France Wealth Tax Guide (IFI — Impôt sur la Fortune Immobilière)
the French wealth tax on real estate (IFI) — the €1.3 million threshold, the taxable assets, the deductible debts, the progressive rate scale, the filing requirements, and the optimisation strategies.
Investment & Savings
Crypto tax, capital gains, shares, and investment income
France Cryptocurrency Tax Guide (Fiscalité des Crypto-monnaies)
French cryptocurrency taxation — the PFU at 30% on crypto capital gains, the definition of crypto-to-crypto transactions as taxable events, the annual form 2086 for foreign crypto accounts, and the specific rules for professional crypto trading.
France Investment Income Tax Guide (PFU — Prélèvement Forfaitaire Unique)
French taxation of investment income — the 30% flat tax (PFU) on dividends, interest, and capital gains; the option for the progressive rate; the social charges (prélèvements sociaux); the life insurance taxation; and the PEA (Plan d'Épargne en Actions).
Business & Corporate Tax
Corporate tax, company forms, holding companies, and insolvency
France Board Member Fees Guide (Tantièmes, Jetons de Présence, Rémunération des Mandataires Sociaux)
French tax treatment of board member fees and director compensation — the jetons de présence, the tantièmes, the social charges for corporate officers, and the deductibility of directors' fees.
France Business Expenses Guide (Frais Professionnels — Déduction des Charges d'Entreprise)
deductible business expenses in France — the general principles of deduction, the specific rules for meals, travel, entertainment, vehicles, home office, and the penalties for non-deductible expenses.
France Closing a Business Guide (Cessation d'Activité, Liquidation, Dissolution)
French business closure and liquidation procedures — the dissolution (dissolution) and liquidation (liquidation) of a company, the tax consequences of the cessation of activity (cessation d'activité), the capital gains on the distribution of assets, and the final tax return.
France Company Forms Guide (SAS, SARL, EURL, SASU — Statuts Juridiques)
French business legal forms — the characteristics, the tax regimes, the governance rules, and the social security of the managers for each company form.
France Corporate Tax Guide (Impôt sur les Sociétés — IS)
French corporate tax (IS) — the standard 25% rate, the reduced 15% rate for SMEs, the social solidarity contribution, the tax consolidation (intégration fiscale), the territoriality rules, and the reporting obligations.
France Holding Companies Guide (Sociétés Mères, Intégration Fiscale, Holdings)
French holding company taxation — the régime mère-fille (parent-subsidiary regime), the tax consolidation (intégration fiscale), the holding company structures, and the financing of subsidiaries.
France Starting a Business Guide (Création d'Entreprise)
starting a business in France — the legal forms (SARL, SAS, EURL, SASU, auto-entrepreneur), the registration procedures, the tax regimes, the social security for business owners (Sécurité Sociale des Indépendants — SSI), and the ongoing obligations.
VAT & Indirect Tax
VAT/TVA, e-commerce VAT, excise duties, and customs
France E-commerce VAT Guide (TVA E-commerce, VAD, Place de Marché)
French VAT rules for e-commerce — the TVA on online sales, the marketplace liability, the distance selling thresholds, the import of low-value goods, and the One-Stop Shop (OSS) regime.
France Motor Vehicle Tax Guide (Carte Grise, Taxe sur les Véhicules de Société, Malus CO2)
French motor vehicle taxes — the carte grise (registration certificate), the TVS (company car tax), the CO2 malus (ecological penalty), the annual road tax, and the tax on insurance premiums.
France VAT Guide (TVA — Taxe sur la Valeur Ajoutée)
the French value-added tax (TVA) — the standard 20% rate, the reduced rates of 10%, 5.5%, and 2.1%, the TVA exemption regimes (franchise en base), the TVA return filing (CA3 and CA12), and the cross-border TVA rules.
Employment & Social Charges
Hiring, payroll, pension, social charges, and digital platform
France Employment Benefits Guide (Avantages en Nature, Mutuelle, CE, PEE)
French employment benefits taxation — the company car (voiture de fonction), the meal vouchers (titres-restaurant), the health insurance (mutuelle), the employee savings plans (PEE, PERECO), and the works council (Comité Social et Économique — CSE).
France Hiring Employees Guide (Embauche de Salariés)
hiring employees in France — the employment contract, the payroll taxes (charges sociales patronales et salariales), the social security registration, the mandatory benefits, and the termination rules.
France Payroll Tax Guide (DSN, Charges Sociales, URSSAF)
French payroll taxes and social security — the DSN (Déclaration Sociale Nominative), the URSSAF registration, the calculation of social charges, and the monthly payroll declarations.
France Pension and Retirement Guide (Retraite, PER, Régimes Complémentaires)
French pension and retirement taxation — the state pension system (régime général), the supplementary pension (AGIRC-ARRCO), the PER (Plan d'Épargne Retraite), the pension income taxation, and the early retirement rules.
France Social Charges Guide (CSG, CRDS, Prélèvements Sociaux)
French social charges — the CSG (Contribution Sociale Généralisée), the CRDS (Contribution au Remboursement de la Dette Sociale), the prélèvements sociaux on investment income, and the deductibility of the CSG.
Social & Family
Childcare, marriage, inheritance, healthcare, and student finance
Industry & Special Topics
Aviation, creative, construction, financial, and renewable energy
France Creative Industries Tax Guide (Cinéma, Audiovisuel, Jeux Vidéo, Art)
French tax incentives for the creative industries — the film and TV tax credit (Crédit d'Impôt Cinéma et Audiovisuel), the video game tax credit (Crédit d'Impôt Jeu Vidéo), the performing arts tax rules, and the artist income taxation.
France Hospitality and Tourism Tax Guide (Hôtellerie, Restauration, Tourisme)
French tax rules for the hospitality and tourism sector — the TVA rates for hotels and restaurants, the CVAE (cotisation sur la valeur ajoutée), the taxe de séjour (tourist tax), and the specific social regimes for seasonal workers.
France Pharma and Life Sciences Tax Guide (Crédit d'Impôt Recherche, JEI, Health Biotech)
French tax incentives for the pharmaceutical and life sciences industry — the R&D tax credit (CIR), the Young Innovative Enterprises (JEI) regime, the patent box regime, and the specific rules for clinical trials.
France Renewable Energy Tax Guide (Énergies Renouvelables — Solaire, Éolien, Biomasse)
French tax incentives for renewable energy — the reduced TVA rate for energy-efficiency works (5.5%), the CIR for renewable energy R&D, the tax reductions for energy transition investments, and the specific regimes for solar and wind energy.
France Transport and Logistics Tax Guide (Transport Routier, Logistique, Taxe à l'Essieu)
French tax rules for the transport and logistics sector — the TVA on transport, the taxe à l'essieu (axle tax), the TICPE (fuel tax), the IFER on electricity, and the specific social regimes for transport workers.
Compliance & Disputes
Tax audits, debt, litigation, GAAR, and filing procedures
France Tax Audit and Appeals Guide (Contrôle Fiscal, Procédure de Rectification)
French tax audits (contrôle fiscal) and appeals — the types of audits, the procedure de rectification, the taxpayer rights, the appeal deadlines (Commission des Impôts, tribunal administratif), and the penalties.
France Tax Filing Procedures Guide (Déclaration de Revenus, Prélèvement à la Source)
French tax filing procedures — the online filing (déclaration en ligne), the withholding tax (prélèvement à la source), the payment schedule, the deadlines, and the automatic declaration for employees.
Other Guides
France Agriculture Tax Guide (Fiscalité Agricole — BA, Exonérations, Aides PAC)
French agricultural taxation — the Bénéfices Agricoles (BA) regime, the micro-BA and réel regimes, the tax exemptions for young farmers, the CAP subsidies taxation, and the succession rules for farms.
France Anti-Avoidance & GAAR Tax Guide (Abus de Droit, Dispositifs Anti-Évasion Fiscale)
French anti-avoidance rules and the general anti-abuse rule (GAAR) — the abus de droit (abuse of law), the anti-evasion measures for the transfer pricing, the CFC rules, the thin capitalisation rules, and the tax fraud penalties.
France Aviation Tax Guide (TVA Aérienne, Taxe d'Aéroport, Aviation Civile)
French aviation taxation — the TVA on aircraft, the taxe d'aéroport and taxe de l'aviation civile, the corporate tax rules for airlines, and the tax incentives for the aerospace industry.
France Construction and Real Estate Development Tax Guide (Construction, Promotion Immobilière, TVA, CFE)
French tax rules for the construction and real estate development sector — the TVA on construction works, the taxe d'aménagement, the CFE (Cotisation Foncière des Entreprises), and the specific VAT rules for renovation work.
France Employee Stock Options & Equity Guide (BSO, AGA, Stock-Options, Actions Gratuites)
French employee equity compensation taxation — the stock-options (options sur titres), the actions gratuites (free shares), the BSO (bons de souscription de parts de créateur d'entreprise), the AGA (attribution gratuite d'actions), and the employee shareholding plans.
France Expat Tax Regime Guide (Régime des Impatriés — Expatriate Tax Break)
the French impatrié (incoming expatriate) tax regime — the partial exemption of foreign-source income, the exemption of the employer's social charges, the conditions for eligibility, and the 8-year duration.
France Gambling & Gaming Tax Guide (Jeux d'Argent, Casino, Poker, Paris Sportifs, FDJ, PMU)
French gambling and gaming taxation — the taxation of winnings (gains de jeux), the casino tax (prélèvement sur les jeux), the online gambling tax (agrément ARJEL), the poker tournament income, and the professional gambling tax.
France IP & Patent Box Tax Guide (Régime des Brevets, Revenus de Propriété Intellectuelle)
French intellectual property taxation and the patent box regime — the reduced tax rate on IP income (régime des brevets), the eligible IP assets, the royalty income taxation, the capital gains on IP sales, and the IP holding structures.
France Life Insurance Tax Guide (Assurance-Vie — Fiscalité, Rachat, Transmission)
French life insurance (assurance-vie) taxation — the tax treatment of withdrawals before and after 8 years, the inheritance tax exemption of €152,500 per beneficiary, and the optimisation strategies.
France Marriage, PACS & Divorce Tax Guide (Mariage, PACS, Divorce, Impôt sur le Revenu)
French tax treatment of marriage, PACS (civil solidarity pact), and divorce — the joint tax filing (déclaration commune), the tax benefits and penalties of the joint taxation, the tax consequences of the PACS, and the divorce tax planning.
France Nonprofit & Associations Tax Guide (Association Loi 1901, Fondation, Régime Fiscal)
French nonprofit and association taxation — the association loi 1901 tax regime, the non-profit tax exemptions, the commercial activities and the unrelated business income tax, the donation tax receipts (reçu fiscal), and the foundation tax rules.
France Permanent Establishment Guide (Établissement Stable, PE Rules)
the French permanent establishment (établissement stable) rules — the definition of a PE in France, the treaty-based PE thresholds, the tax consequences of having a PE, and the reporting obligations.
France Research & Innovation Tax Guide (CIR, CII, JEI, Young Innovative Companies)
French R&D and innovation tax incentives — the Crédit d'Impôt Recherche (CIR), the Crédit d'Impôt Innovation (CII), the Jeune Entreprise Innovante (JEI) status, the research tax credit rate, the eligible costs, and the procedure for claiming the credits.
France Tax Treaties Guide (Conventions Fiscales Internationales)
the French double tax treaty network — the key provisions of the OECD model treaties signed by France, the withholding tax rates under the main treaties, and the procedure for claiming treaty benefits.
France Transfer Pricing Guide (Prix de Transfert — Documentation Obligations)
French transfer pricing rules — the arm's length principle, the documentation obligations (the transfer pricing file), the master and local file requirements, the penalty for non-compliance, and the advance pricing agreement (APA) procedure.
Tools & Calculators
France Salary Calculator
Convert French brut to net with social charges and income tax
France Income Tax Calculator
Impôt sur le Revenu with progressive brackets and quotient familial
France VAT Calculator
TVA 20%/10%/5.5%/2.1% with net-to-gross and gross-to-net
France Wealth Tax Calculator
IFI progressive tax on real estate over €1.3M
France Corporate Tax Calculator
IS 25% standard rate with 15% reduced rate for SMEs
France Property Tax Calculator
Taxe Foncière based on cadastral rental value
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool