Tax advice for individuals and businesses: income tax, VAT, transfer pricing and tax dispute resolution.
Filter by specialisation
Global law firm with Paris office offering corporate M&A litigation and international legal services. Major international presence.
Global law firm with Paris office providing corporate finance and dispute resolution services.
Aerospace and tech law - unique Toulouse focus
Tax residency is determined by factors including days spent in the country, centre of life, and domicile. A tax lawyer can assess your situation and advise on any reporting obligations.
Purchase taxes, annual property taxes, rental income tax and capital gains tax all apply differently by jurisdiction. Always take tax advice before completing a property purchase.
Browse our verified directory of law firms across France's major cities. All listed firms offer English-language legal services to expats and foreign nationals.
Find My Lawyer in 60 SecondsFrance operates a progressive income tax (IR) under the Code général des impôts (CGI), with a flat corporate tax of 25% (IS), TVA at 20%/10%/5.5%, and the IFI (Impôt sur la Fortune Immobilière) replacing the old ISF since 2018. Non-residents are taxed on French-source income only.
| Tranche de revenu net imposable (per part) | Rate |
|---|---|
| Up to €11,497 | 0% |
| €11,498 – €29,315 | 11% |
| €29,316 – €83,823 | 30% |
| €83,824 – €180,294 | 41% |
| Above €180,294 | 45% |
Rates apply per "part" of the family quotient (quotient familial — CGI art. 194). A single person has 1 part; a couple with 2 children has 3 parts. Non-residents: 20% flat rate on net French income (CGI art. 197 A), or treaty rate if lower.
| Tax | Rate(s) | CGI Reference | Note |
|---|---|---|---|
| Impôt sur les sociétés (IS) | 25% / 15% (PME <€42.5k) | Art. 219 | 15% rate for qualifying SMEs on first €42,500 profit |
| TVA (standard) | 20% | Art. 278 | 10% (restaurants, renovation), 5.5% (food, books, energy) |
| Prélèvements sociaux (PS) | 17.2% | CSS art. L. 136-6 | On investment income, capital gains, rental income |
| PFU / Flat Tax | 30% (IR 12.8% + PS 17.2%) | Art. 200 A | On dividends, interest, capital gains from securities |
| IFI (Impôt Fortune Immobilière) | 0.5%–1.5% | Art. 964 et seq. | Applies if real estate net assets >€1.3M (threshold €800k) |
| Droits de succession | 5%–45% | Art. 777 | 0% spouse; €100k abattement per child; 45% above €1.8M |
| Cotisation foncière (CFE) | Varies by commune | Art. 1447 | Business tax on premises — min. base communes-specific |
| Stage | Body | Deadline | Cost |
|---|---|---|---|
| 1. Réclamation préalable (mandatory) | DGFiP (tax office) | 31 Dec of 2nd year after assessment | Free |
| 2. Conciliateur fiscal / Médiateur | Mediateur de la République | After DGFiP rejection | Free |
| 3. Tribunal administratif | Administrative court | 2 months after DGFiP decision | Avocat: €3,000–8,000 |
| 4. Cour administrative d'appel | CAA | 2 months after TA judgment | Avocat: €5,000–12,000 |
| 5. Conseil d'État (cassation) | Supreme admin. court | 2 months after CAA | Avocat au CE mandatory: €8,000+ |
Sursis de paiement (suspension of payment): Taxpayer can request automatic deferral of contested tax during proceedings by providing guarantees (CGI art. L. 277 LPF). Interest on late payment: 0.2%/month during suspension.
