Expat Taxes in France
Planning your move to France? Here is everything you need to know about expat taxes for digital nomads and expats in 2026.
[!WARNING] France is famous for its heavy social charges, not just income tax.
The Micro-Entrepreneur Regime
This is the golden ticket for solo nomads in France.
- The Cap: You can use this regime as long as your annual revenue for services (B2B/B2C) does not exceed approx. €77,700.
- The Benefit: Instead of complex accounting, you pay a flat percentage of your gross revenue (around 21-22% for services) that covers both income tax and all social security contributions (healthcare, pension).
- The Catch: You cannot deduct business expenses (like laptops or flights). If your expenses are very high, this regime will penalize you.
The Impatriate Tax Regime (Article 155B)
If you are formally hired by a French company and have not been a tax resident in France for the previous 5 years, you qualify for this elite regime.
- Benefits: Your "impatriation bonus" (up to 30% of your salary) is tax-exempt. Additionally, 50% of your foreign-sourced passive income (capital gains, dividends) is tax-exempt. This lasts for up to 8 years.
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