France tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its France tax profile.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 3 November 2026. Profile last reviewed 29 April 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| France | 55.57% | 38.6% | 38.6% | 38.6% | 66.2% | 38.6%† |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in France?
The top rate on a salary is 55.57%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 45% above EUR 181,917.
How are capital gains taxed in France?
The top rate on a long-term capital gain is 38.6%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in France?
The top rate is 38.6% on dividends and 38.6% on interest. Rental income is taxed at up to 66.2%.
How is crypto taxed in France?
France taxes a gain on crypto assets as a capital gain, at up to 38.6%.
Does France tax foreign income?
Yes. France taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does France have a wealth tax?
Yes: IFI (Impôt sur la fortune immobilière), taxed above EUR 1,300,000, top rate 1.5%. Our wealth tax comparison shows what it covers, how debts count and the valuation date.
Does France have an exit tax for individuals?
Yes. France can tax unrealised gains, or some of them, when a resident individual moves abroad. The conditions depend on the asset and the holding.
What special tax regimes does France have?
Our profiles list one regime: Impatriate Regime (Article 155 B CGI) (up to 8 years). It has its own conditions.
When do you become tax resident in France?
The France day test (home, main place of stay, work or economic interests): no day count in law; tax doctrine uses more than six months in the year. France has no strict day test. Your home, your work and your economic interests decide first.
Residence decides whether France taxes you on these rates. See the France day-count test and count your own days.
Sources
The France profile cites 8 sources for these rules, 8 of them from a government or a statute.
- CGI 197, Finance Act 2026 article 4 (2025 income onward) · official, retrieved 2026-11-03
- Service Public F2302: 2026 employee payroll · official, retrieved 2026-11-03
- Service-Public.fr - Prélèvements sociaux sur revenus du capital · official, retrieved 2026-04-29
- LFSS 2026 art. 12: patrimoine 2025 vs placement 2026 commencement · official, retrieved 2026-11-03
- Service-Public.fr - Calcul de l'IFI · official, retrieved 2026-04-29
- CGI 223 sexies: statutory RFR and smoothing · official, retrieved 2026-11-03
- BOFiP BOI-IR-CDHR-10, 30 June 2026, calculation and worked example · official, retrieved 2026-11-03
- Service-Public.fr F2329 - Prélèvements sociaux (CSG, CRDS...) sur les revenus du patrimoine et de placements, vérifié le 30 juin 2026 · official, retrieved 2026-10-24
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare France with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put France side by side with other countries, see every country or try the live demo.
Other countries in Western Europe: United Kingdom, Guernsey, Gibraltar, Greece, Ireland, Isle of Man.