Moving to France: taxes, residence and life

How to become tax resident in France: personal, dividend and corporate tax, 8 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.

Taxes

In France the top income tax rate is 49%, dividends are taxed at up to 31.4% and companies pay 25% corporate tax.

How to move and become tax resident

You can become tax resident in France from arrival once you take up residence (Foyer (family home) or principal stay in France, main professional activity or centre of economic interests). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 8 open residence programmes in France — see the list below.

Living there

Paris has a temperate oceanic climate with winter highs around 7.6 °C and summer highs around 25.9 °C.

Key facts

Top income tax49%
Dividend tax31.4%
Corporate tax25%
Verotuksellinen asuinpaikkasaapumisesta — Foyer (family home) or principal stay in France, main professional activity or centre of economic interests
ReittisiEU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Ilmastotyyppitemperate oceanic · 7.6° / 25.9° (Paris)

Residence programmes in France

Plan your residence route

Frequently asked questions

How many days do I need to spend in France to become tax resident?

saapumisesta. Foyer (family home) or principal stay in France, main professional activity or centre of economic interests Resident from arrival (year split); IFI on French real estate only for first 5 yrs

How much tax will I pay in France?

In France the top income tax rate is 49%, dividends are taxed at up to 31.4% and companies pay 25% corporate tax.

Which residence programmes does France offer?

Talent residence permit — economic investor (CHF 282'000); Talent residence permit — business creator / innovative project (French Tech Visa) (CHF 28'200); Long-stay visitor visa (VLS-TS visiteur); Entrepreneur / liberal profession residence permit; Work permit (salaried / Talent – qualified employee / EU Blue Card)

What is the usual way to move to France?

EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required

Compare with nearby countries

Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia

Open France on the interactive map

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.