🇫🇷 France tax

• On: Expatriation premium, or by option 30% of net remuneration
• Who: Employee or manager called from abroad by a foreign company

Employees and managers recruited from abroad can exclude the impatriation premium (or, by option for those recruited directly abroad, a flat 30% of total net remuneration) from income tax, and the part of pay that relates to work done abroad, until 31 December of the eighth year after taking up the post. By option, a 50% exemption also applies to certain foreign passive income and gains. ^{1 2 3}

Taxed on

Expatriation premium, or by option 30% of net remuneration; plus 50% of certain foreign passive income and gains for treaty countries with administrative-assistance clauses.

Who it applies to

• Employee or manager called from abroad by a foreign company, or recruited directly abroad by a company established in France.
• Not fiscally domiciled in France in the five calendar years before the year of taking up the post.
• Fiscally domiciled in France under Art. 4 B CGI from taking up the post, in each year of the benefit.
• Benefit runs until 31 December of the eighth year after taking up the post in France (posts from 6 July 2016).

Exclusions

• After the period the person is taxed under ordinary rules on all remuneration.
• People who came to France on their own initiative, or already had their home in France when recruited, cannot benefit.
• The exemption of the premium and of pay for work abroad is capped, at the taxpayer's yearly option, at 50% of total remuneration, or the foreign-activity part at 20% of taxable pay net of the premium.
• The pay that stays taxable must be at least equal to the pay for similar functions in the same company or, failing that, in similar companies established in France; any shortfall is added back to taxable pay.
• The 50% exemption on passive income and gains covers income paid from, and securities held in, states with a tax treaty containing an administrative-assistance clause.

Tax residence

Fiscal domicile under Art. 4 B CGI is required in each year of the benefit; the previous five calendar years must have been spent outside French tax domicile.

Visas

Independent of the visa; usually used with talent cards or employee permits.

Other taxes

Social contributions are not exempted by this regime.

Checked against official sources on 12 Oct 2026Change log

• On: Annual turnover (chiffre d'affaires) without deduction of actual expenses
• Limit: €203k/yr ≈ $227k

Individual entrepreneurs in France can use the micro-entrepreneur regime in 2026 while annual turnover stays at or below EUR 203,100 (≈ $227,000) for sales of goods or EUR 83,600 (≈ $93,400) for services, paying social contributions on turnover at 12.3% (goods), 21.2% (commercial and craft services) or 25.6% (other liberal services); taxable profit is turnover less a flat allowance of 71%, 50% or 34%, and a liberatory income tax payment of 1%, 1.7% or 2.2% of turnover is optional. ^{5 6 7 8 9}

Taxed on

Annual turnover (chiffre d'affaires) without deduction of actual expenses. Social contribution rates on turnover: 12.3% purchase and resale of goods (BIC); 21.2% commercial and craft services (BIC); 25.6% other services (BNC liberal activities); 23.2% regulated liberal professions under Cipav; 6% classified tourist furnished rentals and guest rooms. Unclassified tourist furnished rentals are outside the micro-social scheme from 1 January 2026: income up to EUR 23,000 (≈ $25,700) bears the social levies on investment income instead. Income tax basis: turnover minus a flat allowance (minimum EUR 305 (≈ $340)): 71% goods and on-site food, 50% other BIC services and classified tourist rentals, 34% liberal professions, 30% unclassified tourist furnished rentals; the result is added to the household income taxed under the progressive scale. Optional liberatory payment: 1% (goods and accommodation supply other than furnished rentals), 1.7% (BIC services and classified tourist furnished rentals), 2.2% (BNC).

Who it applies to

• Turnover ceilings for 2026 for a full calendar year: EUR 203,100 (≈ $227,000) for sales of goods and food; EUR 83,600 (≈ $93,400) for services (BIC, BNC) and accommodation; for mixed activity total turnover not above EUR 203,100 (≈ $227,000) and service turnover not above EUR 83,600 (≈ $93,400); Cipav liberal professions EUR 83,600 (≈ $93,400).
• For income tax, the micro regime applies to income received in 2026 when turnover excluding VAT in 2025 or in 2024 did not exceed the ceiling for the activity.
• Liberatory income tax payment option: reference taxable income of the second year before (2024 for 2026) not above EUR 29,315 (≈ $32,700) for one quotient share, increased by 50% per half share and 25% per quarter share; the option is exercised with the Urssaf by 30 September for the following year, or within 3 months of creating the activity.
• Classified tourist furnished rentals and guest rooms: ceiling EUR 83,600 (≈ $93,400) for income received in 2026 (EUR 77,700 (≈ $86,800) applied to income received in 2025); unclassified tourist furnished rentals EUR 15,000 (≈ $16,800).

Exclusions

• Zero turnover collected means no income tax or social contribution due for the period.
• Income tax follows the progressive scale of “French income tax scale 2026” unless the liberatory payment is chosen.

Limits

• EUR 203,100 a year (≈ $227,000) · Turnover ceiling for sales of goods and food, 2026
• EUR 83,600 a year (≈ $93,400) · Turnover ceiling for services (BIC, BNC) and accommodation, 2026
• EUR 83,600 a year (≈ $93,400) · Turnover ceiling for classified tourist furnished rentals and guest rooms, income received in 2026 (EUR 77,700 (≈ $86,800) for income received in 2025)
• EUR 15,000 a year (≈ $16,800) · Turnover ceiling for unclassified tourist furnished rentals
• EUR 29,315 a year (≈ $32,700) · Reference taxable income per quotient share for the liberatory payment in 2026 (income of 2024)

Tax residence

The regime concerns individual entrepreneurs registered in France; income tax is paid on the household's French tax domicile basis (see “French income tax scale 2026”).

Visas

The regime depends on the registered activity, not on the visa category.

Other taxes

VAT franchise thresholds and the CFE and professional training contributions apply separately.

Checked against official sources on 12 Oct 2026Change log