Fact sheet: Non-residents for tax purposes - Welcome to France (2024)

Tax residency is not a matter of choice; it depends on internal regulations or reciprocal agreements and treaties.

You can find more information in our “Determination of tax residency” fact sheet.

Taxation

People in France who are not tax residents areonly taxed on income from French sources. Remuneration paid in return for work carried out on French soil is therefore taxable in France.

Unless otherwise provided for by atax treaty, salaries paid to non-residents are subject to tax deducted at source.

In order to avoid double taxation, tax deducted at source in France gives rise to an equivalent tax credit in the country of residence (depending on the tax treaty between France and the country of residence).

For further information on taxation for non-residents, please visit theimpots.gouv.fr website.

Related Cards

Taxation

• French tax resident

  • Fact sheet: French tax resident
  • The withholding tax (PAS)
  • Tax on securities
  • The expatriate regime in practice
  • Fact sheet: expatriate regime

• Key points

  • Useful contacts
  • Fill out your first tax return
  • Determination of tax residency
  • Declaring income online
  • The tax return

• Non tax resident

  • Non-residents, declare your income