Property tax services / France / Tax Rates

Tax Rates and Deadlines

Tax Year
The French tax year runs from 1st January to 31st December.
Income Tax Rate

Progressive rate with minimum 20%; as from 2015 tax year the taxable gain is also subject to 15.5% social charges.

Income Tax Deadline
30 April - Leaseback, Furnished Lettings, Corporate income & VAT returns. If the tax year does not coincide with the calendar year the filing deadline is 3 months after tax year end.

17 May / 23 May (if tax return is filed online) - Personal Income Tax Returns, Micro-Regimes (BIC & Foncier) & Unfurnished Lettings
Capital Gains Tax Rate
Rates range from 19% to 33%
Dual Tax Agreement with Ireland
Yes
Dual Tax Agreement with the UK
Yes