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.