French Tax Changes & Tax Rates - 2018

The main French tax changes and tax rates for both French residents and non-residents for 2018...

Income Tax

French residents are liable to income tax on their worldwide income whilst non-residents usually pay tax on their French source income at a minimum rate of 20 percent.

French income tax scale for 2017 income

Below are the income tax rates for your 2018 income tax declaration if you are a French resident. Note that from 2019, income will be taxed at source. Find out more about how income tax will be paid from 2019 onward in the Income tax section on the left of the page.

  • Up to €9 807                                               0%
  • Between €9 807 € and €27 086              14%
  • Between €27 086 € and €72 617            30%
  • Between €72 617 € and €153 783          41%
  • More than €153 783                                 45%

2018 Wealth Tax Rates

Since 1 January 2018 wealth tax is now known as IFI  or Impôt sur la Fortune Immobilière, replacing the previous ISF (Impôt de Solidarité sur la Fortune). Even if you are not resident in France, you are liable to pay this tax on your assets located in France.

2017 Taxable Wealth (€) %
Up to 800,000 0.00
Between 800,001 and 1,300,000 0.50
Between 1,300,001 and 2,570,000 0.70
Between 2,570,001 and 5,000,000 1.00
Between 5,000,001 and 10,000,000 1.25
Above 10,000,000 1.50


Where the wealth is over the €1.3m threshold, the allowance is €800,000 and the above rates apply over this figure.

Further information