France

Living, work, immigration, education & business — official links and practical guides

Key Facts

Basics

Currency
EUR
Region
Western Europe
Local time
UTC+2
Europe/Paris

Economy

Population
68.55M
GDP (current US$)
$3.16T
GDP per capita
$46,103

Source: World Bank Open Data (CC BY 4.0) · 2024 · Last checked: 2026-07-06

Tax snapshot

Corporate tax
25.825%
VAT
20%
Top individual income tax
49%
Capital-gains tax
35.4%
  • Capital gains top 35.4% = the 31.4% PFU + the 4% CEHR on high incomes. Social levies on investment income are included here (they buy no social entitlement), unlike the personal figure, which leaves CSG/CRDS on wages out. Corporate 25.825% = 25% + the 3.3% social contribution on CIT above €763,000. A temporary exceptional contribution on companies with turnover of €1bn+ (20.6% or 41.2% of CIT, FY2025 and FY2026) is not included. Top personal rate 49% = the 45% band + the 4% high-income surtax (CEHR, above €500k single / €1m couple; 3% from €250k / €500k). The CDHR 20% minimum-tax floor and CSG/CRDS social levies are not included. PFU flat tax 31.4% (12.8% income tax + 18.6% social levies, from 2026); 30% is retained for life insurance, PEL/CEL and real-estate income and gains. IFI net real-estate wealth tax (>€1.3M).
  • 10% restaurants/transport; 5.5% food/books; 2.1% medicine/press.

Source: National tax authority · Cross-check: OECD · PwC · KPMG · Last checked: 2026-07-16

Headline statutory rates. The income-tax figure includes national surtaxes; any regional or municipal layer is shown beside it. Social contributions and reliefs are excluded. Verify the current rate with the authority before relying on it.

At a glance

An EU gateway with the streamlined “Talent” passport for skilled and self-employed profiles, plus a large public university system.

Best for

Skilled professionals and founders (Passeport Talent), and international students via Études en France.

Who this may not suit

People unwilling to learn French, or who need fast, predictable administration — prefecture appointments and renewals can take months.

Main routes in

Key trade-offs

  • French-language ability strongly affects work and integration.
  • Administrative processes (préfecture appointments) can be slow.
  • Naturalisation now expects B2 French and a civic exam (2026).

First steps

  1. 1 Identify your category (Talent, employee, student) and apply via France-Visas.
  2. 2 Students: complete the Études en France procedure.
  3. 3 After arrival, validate your VLS-TS online within 3 months.
  4. 4 Open a French bank account and register for health cover (PUMa).

What changes often

  • · Talent Passport categories and their qualifying criteria
  • · Language-level requirements for residence and nationality
  • · Prefecture appointment availability and renewal timelines

Categories and thresholds change — confirm on France-Visas and Service-Public. France-Visas ↗

Living

Work

Immigration & Mobility

Education

Business

Company Registration
Entity types, registration process, required documents, costs, and official registries.
Business Banking
Opening business and personal bank accounts, remote options, required documents, and fees.
Investment
Foreign investment rules, incentives, investment promotion agencies, and restricted sectors.
Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Trademark & IP
Trademark registration, patents, copyright, official IP offices, and filing costs.
Compliance
Corporate, tax, employment, data-protection, AML/KYC, trade and AI compliance — official regulators and registries.
Corporate Compliance
Annual filings, registered-agent and beneficial-ownership obligations, and the official company registry.
Tax Compliance
Filing calendars, registration thresholds and the official tax authority.
Employment Compliance
Mandatory contracts, payroll and social-insurance registration, and the official labor authority.
Privacy & Data Protection
The country's own data-protection regime, registration duties, and its official supervisory authority.
AML & KYC
Anti-money-laundering and customer-due-diligence obligations, regulated activities, and the official financial regulator.
Import & Export Compliance
Customs registration, controlled/restricted goods, sanctions screening, and the official customs authority.
AI Regulations
The country's own AI governance approach, risk tiers, transparency duties, and its official authority.

Official Resources