Taxes in France

Last updated: March 5, 2026

Taxes in France: A Practical Guide for Dutch Emigrants

When moving from the Netherlands to France, understanding the French tax system is crucial to avoid surprises and remain compliant with local laws. This guide provides a clear overview of the main taxes you will face, key procedures, and practical tips to help you navigate the French tax landscape efficiently.

Overview of the French Tax System

France’s tax system is progressive and includes income tax, social contributions, property taxes, and VAT. Taxes are mostly collected at the national level, with some local taxes depending on the region or municipality.

Key Taxes to Know

Income Tax (Impôt sur le Revenu)
Social Contributions (Cotisations Sociales)
Property Tax (Taxe Foncière and Taxe d'Habitation)
Value Added Tax (VAT - TVA)

1. Income Tax

Residency and Taxation

You are considered a French tax resident if your main home (domicile fiscal) is in France, or if you spend more than 183 days per year in France.
French residents are taxed on their worldwide income.
Non-residents are taxed only on French-sourced income.

Filing and Payment

Tax year aligns with the calendar year.
Annual tax returns must be filed by mid-May, with exact deadlines on impots.gouv.fr.
You need to register with the French tax authorities upon arrival to receive your tax identification number (numéro fiscal).

Tax Rates (2024)

Income tax rates are progressive, based on income brackets:

Income Bracket (EUR)	Tax Rate
Up to 10,777	0%
10,778 – 27,478	11%
27,479 – 78,570	30%
78,571 – 168,994	41%
Above 168,994	45%

Practical Tip:

France uses a “family quotient” system, where income tax is calculated based on the number of household members, which may reduce your overall tax burden if you have dependents.

2. Social Contributions

In addition to income tax, social contributions are levied on most types of income, including salaries, pensions, and investment income. Rates vary but typically amount to around 17.2% on investment income and 9.7% to 22% for salaries.

Self-employed individuals pay social charges via separate regimes.
Contributions fund healthcare, unemployment, and pensions.

3. Property Taxes

If you buy property in France, you will encounter two main local taxes:

Taxe Foncière: Paid annually by the property owner. Typical rates range from 0.5% to 1.5% of the property’s cadastral rental value.
Taxe d'Habitation: Traditionally paid by the occupant (owner or tenant) of a property. However, this tax has been largely abolished for primary residences for most households but still applies to second homes.

Both taxes are billed in the autumn based on property ownership as of January 1st.

4. Value Added Tax (VAT)

Standard VAT rate is 20%.
Reduced rates (5.5% or 10%) apply to certain goods and services such as food, books, and public transport.
VAT is included in prices displayed in shops and services.

Procedures for Dutch Emigrants

Register with French Tax Authorities

After arrival, register at your local tax office (Service des Impôts des Particuliers).
You will receive a "numéro fiscal" and access to the official online portal for declarations and payments.

Declare Worldwide Income

Prepare to provide details of your income from the Netherlands and other countries.
France has tax treaties with the Netherlands to avoid double taxation, so you will need to declare foreign income but may get relief via credits or exemptions.

Payment Methods

Taxes can be paid via direct debit, online payment, or bank transfer.
Income tax is often paid through monthly or quarterly instalments under the “prélèvement à la source” system, which deducts tax directly from salaries or pensions.

Practical Tips

Keep detailed records of your income and tax documents from the Netherlands.
Use the official government website impots.gouv.fr for all declarations and payments.
Consult a bilingual tax advisor experienced in French and Dutch tax law if you have complex income sources.
Be aware that tax audits are common in France; always keep your documentation for at least 3 years.

Common Mistakes

Failing to register with French tax authorities promptly — this delays your tax number and complicates filing.
Ignoring the "prélèvement à la source" system — many newcomers are surprised by automatic deductions from their salary.
Not declaring worldwide income — France taxes residents on global income; failure to report foreign income can lead to penalties.
Assuming no property tax on second homes — taxe d'habitation still applies to secondary residences.
Relying on Dutch tax rules only — French tax rules differ significantly; always check local regulations.
Missing deadlines — late tax filings or payments incur fines starting at 10% of the tax due.

For detailed official information, visit:

Understanding and managing taxes in France requires careful attention to residency rules, income reporting, and deadlines. By following this guide and using official resources, Dutch emigrants can ensure compliance and optimize their tax situation.