Countries / France
France, officially the French Republic, is a country whose territory consists of metropolitan France in Western Europe and several overseas regions and territories. The metropolitan area of France extends from the Mediterranean Sea to the English Channel and the North Sea, and from the Rhine to the Atlantic Ocean
The country has long been a global centre of art, science, and philosophy. It hosts the world's fifth-largest number of UNESCO World Heritage Sites and is the leading tourist destination, receiving around 83 million foreign visitors annually.
France is a developed country with the world's sixth-largest economy by nominal GDP, and tenth-largest by purchasing power parity. In terms of aggregate household wealth, it ranks fourth in the world. France performs well in international rankings of education, health care, life expectancy, and human development
- Liberty, equality, fraternity (Liberté, égalité, fraternité)
- 643,801 km²
- Human development index
- Life expectancy
- 82 years
- Gini index
- Unemployment rate
- Inflation rate
- Fertility rate
Cost of Life
Residency Programs (2)
Countries with a residence-based taxation levy tax from your worldwide income for as long as you're a tax resident of that country. This is the most common taxation system.
Tax residence definition varies from country to country. General rule is you're a tax resident of a country if you spend 183 days or more in it in a year.
Per household unit calculation (quotient familial)
French taxes are calculated per household based on the number of "unit" in a household. A household of two adults counts as 2 units. A child is half a unit.
The total income of the household is divided by the number of units in it. A notional tax charge is created for each single ‘unit’ on a progressive basis using the income tax bands above. The resulting figure is then multiplied by the number of ‘units’ to give the tax liability for the household.
Personal Income Tax (Impôt sur le revenu)
Progressive tax up to 45% above 157,806 EUR (169,445 USD).
- Worldwide income, if resident
Social Charges/Contributions (CSG/CRDS)
Flat tax of 9.7%.
- French income, if resident
On top of the standard income tax rate, France levies some charges related to Social Charges or Contributions on income (and also on pensions and capital gains, but different ones). Social Contribution includes CSG (Contribution Sociale Généralisée) and CRDS (Contribution au Remboursement de la Dette Sociale). Part of that tax can be credited back to the income tax. It's all very complicated really, like a good French polar.
La 'Flat Tax'
Flat tax of 30%.
- Worldwide dividends, if resident
- French director's fees, if resident or non-resident
Rates Year of Assessment