Europe · Western Europe

France

France never sold residency and therefore had nothing to abolish — the Talent route rewards genuine economic substance, and the impatriate regime plus a real-estate-only wealth tax makes it quietly one of the better-structured landings in Europe for a family whose wealth is in securities rather than property.

Last verified July 2026192 visa-free destinations

Tax position

Income tax (top): 45% plus the contribution exceptionnelle sur les hauts revenus of 3–4% above EUR 250k/500k; a minimum 20% effective floor (CDHR) applies to very high earners
Capital gains: 30% flat (PFU/'flat tax': 12.8% income tax plus 17.2% social levies), or progressive rates by election; social levies rose in 2026
Wealth tax: IFI — real estate only, above EUR 1.3m net, at 0.5% to 1.5%; no tax on securities, cash or business assets
Inheritance tax: yes — up to 45% in the direct line after a EUR 100k per-child allowance, and 60% between unrelated persons
Special regime: Impatriate regime (Art. 155 B CGI): impatriation bonus exempt, 50% exemption on certain foreign passive income, and IFI limited to French real estate — for up to 8 years
Territorial: No — worldwide income taxed
CFC rules: Yes
Exit tax: Yes — leaving has a cost
CRS: Participating