Direct taxes - Personal Income Tax

    Generic part

    Personal income tax
    Impôt sur le revenu
    FR - France
    EUR
    Date
    Year
    1960/01/01
    2018/01/01
    2018/02/27 14:36:47

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    FR - France
    The geographical scope of the French personal income tax consists of the mainland France, the coastal islands, Corsica and the overseas departments (Guadeloupe, French Guiana, Martinique, Reunion and Mayotte). The overseas territories and the territorial collectivities are not subject to the French income tax.
    No Yes

    Taxpayers

    Who is liable for the tax?

    • Residents
    • Non-Residents

    Tax object and basis of assessment

    As general rule, taxable income under personal income tax includes

    • Employment income
    • Income from business or self-employed activities
    • Income from sport and entertainment activities
    • Benefits in kind (company car, meal cheques, etc)
    • Pension income
    • Owner-occupied immovable property
    • Dividends
    • Interests from government bonds
    • Interests from corporate bonds
    • Interests from special saving accounts
    • Interests from deposits
    • Royalties
    • Income from renting immovable property
    • Income from renting movable property
    • Capital gains on immovable property
    • Capital gains on movable property
    • Inheritance
    • Annuities from life insurance
    • Prizes and awards
    • Scholarships
    • Income from occasional activities
    • Revenues from donations and gifts
    • Revenues from lotteries and games activities

    Income considered for residents

    Domestic income
    Worldwide income (subject to double-tax relief)

    Domestic-source income of non-residents is

    Taxed
    Not Taxed

    Employment incomes of married couples are

    Taxed jointly
    Taxed separately

    Benefits in kind

    • Company car
    • Low-interest loans
    • Stock options
    • Meal, sport, cultural cheques
    • Health insurance
    • Computer and IT services
    • Phone and telecommunications services
    • Parking
    • Public transport
    • Day-care for children
    • Meals at cantine
    • Accommodation

    Deductions, Allowances, Credits, Exemptions

    Deductions from the tax base

    • Child care expenses
    • Educational expenses
    • Sport activities expenses
    • Medical expenses
    • Travel expenses
    • Interest on mortgages
    • Capital from mortgages
    • Interest from loans other than mortgages
    • Alimony obligations under law
    • Donations
    • Contributions to supplementary pension or health insurance
    • Contributions to life insurance funds
    • Investments in companies located in specific regions or active in specific businesses
    • Investments in eco-friendly or energy-efficient goods
    • Investment in IT materials or e-services
    • Membership fees to Unions
    • National, regional or local taxes

    Deduction for professional expenses, in particular for employees

    • No deduction
    • A lump-sum amount:
    • In percentage of income:
    10 %
    • Based on real expenses
    • Capped

    Deduction for professional expenses, in particular for self-employed

    • No deduction
    • A lump-sum amount:
    • In percentage of income:
    • Based on real expenses
    • Capped

    Deduction for child care expenses

    • No deduction
    • A lump-sum amount:
    • In percentage of income:
    • Based on real expenses
    • Capped

    Allowances

      in EUR/National Currency or % of tax base

    Credits

      in EUR/National Currency or % of tax base
    • Child care expenses
    • Educational expenses
    • Sport activities expenses
    • Medical expenses
    • Travel expenses
    • Interest on mortgages
    • Capital from mortgages
    • Interest from loans other than mortgages
    • Alimony obligations under law
    • Donations
    • Contributions to supplementary pension or health insurance
    • Contributions to life insurance funds
    • Investments in companies located in specific regions or active in specific businesses
    • Investments in eco-friendly or energy-efficient goods
    • Investment in IT materials or e-services
    • Membership fees to Unions
    • National, regional or local taxes

    Losses

    • Carried-forward for
    • Indefinite
    6 Years
    • Carried-back for
    • Indefinite
    • Transferred to spouse or partner

    Exemptions

    • Employment income
    • Income from business or self-employed activities
    • Income from sport and entertainment activities
    • Benefits in kind (company car, meal cheques, etc)
    • Pension income
    • Owner-occupied immovable property
    • Dividends
    • Interests from government bonds
    • Interests from corporate bonds
    • Interests from special saving accounts
    • Interests from deposits
    • Royalties
    • Income from renting immovable property
    • Income from renting movable property
    • Capital gains on immovable property
    • Capital gains on movable property
    • Inheritance
    • Annuities from life insurance
    • Prizes and awards
    • Scholarships
    • Income from occasional activities
    • Revenues from donations and gifts
    • Revenues from lotteries and games activities

    Rate(s) Structure

    Amount (from) Amount (to) Rate -
    0
    9,807
    0 %
    9,807
    27,086
    14 %
    27,086
    72,617
    30 %
    72,617
    153,783
    41 %
    153,783
    45 %


    Regional taxes

    • A lump-sum amount:
    • A percentage of income:
    • A tax surcharge:

    Local/municipal taxes

    • A lump-sum amount:
    • A percentage of income:
    • A tax surcharge:

    Special surcharges

    Surcharge

    • A lump-sum amount:
    • A percentage of income:
    3 %
    • A tax surcharge:


    Separate taxation

    • Employment income
    • Income from business or self-employed activities
    • Income from sport and entertainment activities
    • Benefits in kind (company car, meal cheques, etc)
    • Pension income
    • Owner-occupied immovable property
    • Dividends
    12.8 %
    • Interests from government bonds
    12.8 %
    • Interests from corporate bonds
    12.8 %
    • Interests from special saving accounts
    • Interests from deposits
    12.8 %
    • Royalties
    • Income from renting immovable property
    • Income from renting movable property
    • Capital gains on immovable property
    19 %
    • Capital gains on movable property
    12.8 %
    • Inheritance
    • Annuities from life insurance
    • Prizes and awards
    • Scholarships
    • Income from occasional activities
    • Revenues from donations and gifts
    • Revenues from lotteries and games activities

    Withholding taxes

    • Dividends
    12.8 %
    Final Creditable
    • Interests from government bonds
    12.8 %
    Final Creditable
    • Interests from corporate bonds
    12.8 %
    Final Creditable
    • Interests from special saving accounts
    Final Creditable
    • Interests from deposits
    12.8 %
    Final Creditable

    Tax due date

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d51a-c07
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    79,231
    3.5552 %
    7.7696 %
    2015
    78,417
    3.567 %
    7.8092 %
    2014
    77,948
    3.6259 %
    7.9328 %
    2013
    76,853
    3.63 %
    7.9778 %
    2012
    68,544
    3.2815 %
    7.3693 %
    2011
    60,515
    2.9399 %
    6.7689 %
    2010
    57,809
    2.8973 %
    6.8505 %
    2009
    57,079
    2.9477 %
    6.9906 %
    2008
    60,599
    3.0415 %
    7.1325 %
    2007
    56,214
    2.8956 %
    6.776 %
    2006
    57,072
    3.0881 %
    7.1326 %
    2005
    52,477
    2.9717 %
    6.9388 %
    2004
    50,360
    2.9554 %
    6.9846 %
    2003
    49,794
    3.0536 %
    7.2451 %
    2002
    47,726
    3.0057 %
    7.1056 %
    2001
    50,432
    3.2786 %
    7.6176 %
    2000
    49,511
    3.3485 %
    7.7482 %

    Footnotes