France
Living, work, immigration, education & business — official links and practical guides
Key Facts
Basics
Economy
Source: World Bank Open Data (CC BY 4.0) · 2024 · Last checked: 2026-07-06
Tax snapshot
- 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 Identify your category (Talent, employee, student) and apply via France-Visas.
- 2 Students: complete the Études en France procedure.
- 3 After arrival, validate your VLS-TS online within 3 months.
- 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 ↗