French taxes for foreigners : tax advisory for expats and foreign residents

If you are a non-resident, an expat, or a foreign individual living, investing, or working in France, understanding how French taxation applies to your situation is essential. Whether you’re receiving income from French sources, buying property, drawing a pension, or earning salary as an employee, your tax obligations in France can be complex—and vary depending on your residency status, the type of income, and the applicable tax treaties.

In France, individuals may be subject to tax on their worldwide income or only on income from French sources, depending on whether they are considered tax residents under the French tax code. This is determined based on several criteria, including domicile, main residence, or professional activity in France. Foreign taxpayers are often concerned about withholding tax, social contributions (such as CSG and CRDS), VAT, and specific rules around capital gains, property tax, and inheritance.

At Expand CPA, we offer personalized French tax services to help you understand what applies to you, declare your income, file your tax return, and benefit from any available exemptions, credits, or treaty-based reductions. We assist American taxpayers, European residents, and other foreign nationals with navigating the French tax administration, meeting filing deadlines, and staying compliant with both local and international tax law.

SERVICES

Our key services

Filing tax returns for French residents with worldwide income, including application of international tax treaties

Filing income tax returns for non-residents receiving income from French sources

Filing property wealth tax (IFI) returns for both residents and non-residents

Estimating annual French tax liabilities for newly arrived residents

Calculating and reporting real estate capital gains, and preparing related tax declarations

Assessing and calculating inheritance and gift taxes involving international transfers

Assisting individuals with tax audits who usually prepare their own returns

Reviewing trusts involving a French resident (as trustee, settlor, or beneficiary), and preparing the required tax filings

Assisting with social security benefit claims for residents and non-residents who received medical care in another EU country

Who should use our french tax services?

Our French tax services are designed for foreign individuals who are residents of France or receive taxable income from French sources. Whether you’ve recently moved to France, own property, receive a pension, or plan to declare an inheritance or gift, our team helps you understand and fulfill your tax obligations in full compliance with French law.

These services are especially relevant for:

French tax residents with worldwide income to report
Non-residents who need to file tax returns for French rental income, capital gains, or other sources
Individuals subject to the property wealth tax (IFI)
New residents needing an estimate of their annual French taxes
Foreign nationals facing a tax audit or needing to respond to the French tax authorities
Those involved in cross-border inheritance, gifts, or trusts linked to a French tax situation
Residents or non-residents requesting social security reimbursements for medical care in another EU country

Whether you’re a salaried employee, investor, or retiree, our experts provide practical, clear, and responsive assistance to help you file, declare, and stay compliant—without unnecessary complexity.

How french taxation applies to foreign residents and non-residents

In France, taxation depends primarily on whether you are considered a resident or a non-resident for tax purposes. This status is determined based on several factors, including your main residence, the center of your economic interests, and the location of your professional activity.

If you are a French tax resident, you are generally taxed on your worldwide income, including earnings, pensions, capital gains, and foreign assets. You are also subject to social contributions such as CSG and CRDS, and may be required to file both an income tax return and a property wealth tax (IFI) return.

If you are a non-resident, you are only taxable on income from French sources, such as real estate, salaries from a French employer, or certain investment income. Specific rates and withholding rules apply, and you may still benefit from tax treaties that prevent double taxation or provide access to reduced rates.

In both cases, you are required to declare income and file returns with the French tax authorities. Understanding the correct tax regime and ensuring compliance with all legal obligations is key to avoiding penalties and optimizing your situation.

The franco-american tax treaty and double taxation relief

France and the United States have signed a tax treaty to avoid cases of double taxation and clarify each country’s taxing rights. This agreement ensures that the same income is not taxed twice—once in the U.S. and again in France—when the taxpayer meets certain conditions.

Under this treaty, you may be entitled to exemptions, foreign tax credits, or reduced tax rates on specific types of income, such as dividends, pensions, or capital gains. Eligibility depends on your tax residency, the source of the income, and whether the proper filing and declarations have been made with the relevant tax authorities.

Correctly applying the treaty benefits can significantly reduce your tax liability and social contributions, but navigating these provisions requires careful attention to detail. Expand CPA assists American citizens and U.S. residents in understanding their obligations under French law while securing all available benefits under the Franco-American agreement.

Why trust expand CPA with your french tax affairs?

At Expand CPA, we specialize in supporting foreign residents, non-residents, and American individuals with their French tax obligations. Our bilingual team combines technical knowledge of French tax law with hands-on experience assisting clients through every step of their tax return, filing, and interaction with the French tax authorities.

Whether you’re dealing with income declarations, wealth tax, capital gains, or social security contributions, we provide clear, reliable, and professional advice. Our strength lies in our ability to simplify complex rules, explain your options, and help you file accurately and on time—while ensuring compliance with all legal requirements.

With offices in Paris, Tel Aviv, and New York, our team understands the realities of living, working, or investing across borders. We work with individuals from all backgrounds to help them navigate the French tax system with peace of mind and clarity.

Frequently asked questions

What taxes do foreigners pay in France?

Foreigners may be subject to taxes in France on foreign income (if they are tax residents) or on income from French sources (if non-residents). The actual tax burden depends on residency status, income type, and applicable tax treaties. All income tax in France must be declared to the French tax authorities.

What is the tax rate for expats?

Income tax rates in France follow a progressive tax system, with rates increasing by brackets. A standard rate may apply to non-residents on certain income types. Our tax guide helps you determine which rate applies based on your profile and residency status.

What is the French tax system for residents?

If you are a resident in France, you are generally taxed on your personal income from worldwide sources. Your obligations include filing annual returns with the French tax department, which also administers wealth tax, social contributions, and inheritance duties.

How does double taxation work in France?

France has signed treaties with many countries, including the U.S., to prevent double taxation. These agreements allow for tax benefits, such as tax exemptions or credits on foreign income, to avoid being taxed twice on the same earnings.

What is the wealth tax in France?

The wealth tax in France, known as IFI, applies to individuals owning property in France valued above a certain threshold. This annual tax is based solely on real estate assets. Our tax guide explains thresholds, calculation methods, and filing requirements.

Would you like to optimise your tax situation?

Expand CPA supports you in France and the United States to effectively manage your accounting and tax obligations. Take advantage of personalised advice to secure your activities and develop your business internationally. Contact us to schedule a meeting or ask questions about our services.