New income tax rate for non-resident

For income tax on income received after 1 January 2018, the minimum tax rates for non-residents of France have been changed.

The rates of 20% and 14.4% (for French overseas "départements" territories) continue to apply up to €27,519 of net taxable income. Income above that amount is taxed at rates of 30% and 20% (for French overseas "départements" territories).

However, non-residents may choose to apply their average tax rate to their income arising in France if they can show that this results in lower tax.

Published on 06/09/2019

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