General Taxes in France

Information on the different taxes for French residents: property taxes, VAT, wealth tax and stamp duty. Who is liable for these taxes and how are they paid?

This section provides information on some of the general taxes that must be paid by residents and/or home owners in France. This does not cover income tax. Tax in France is collected by the department of the Trésor Public to pay for public services. The main taxes include:

• Property Taxes - taxe foncière and taxe d'habitation
• VAT (Value Added Tax)
• Wealth Tax
• Stamp duty

The French tax authorities (La Direction générale des Finances publiques, DGFiP) have published a detailed document in English called The French Tax System, which explains all French taxation due by residents of France. This includes details on income taxes (corporation tax, social charges and the tax on income), property tax (registration taxes, wealth tax and more), direct taxes (business tax and residence tax - taxe professionelle and taxe d'habitation) and taxes on expenditure such as value added tax (TVA).

• The French Tax System document has full details (PDF in English)
• Information about French income tax for non-residents (in French)

Stamp Duty

Stamp duty on notarised deeds was abolished in January 2006. However, stamp duty must be paid on certain games of chance such as the lottery. It must also be paid for certain administrative documents, for example residence permit (Carte de séjour) applications and renewals in the form of a timbre fiscal. These can be bought from certain bars (bar tabacs) and from tax offices.

• Capital Gains Tax
• French Tax Changes
• Gifts Tax
• Property Taxes
• Succession Tax
• Wealth Tax
• Value Added Tax
• Tax Payment Deadlines