France raises non-resident tax-free threshold to €17,275

France’s non-resident tax bands in brief

France set the 2026 tax-free threshold for non-resident workers at €17,275, with withholding tax collected at source on French-source income. Income up to that level is taxed at 0%, then 12% applies from €17,275 to €50,112 and 20% above that. The French General Directorate of Public Finance published the update on April 2.

The rules cover employees working in France, pension and annuity recipients with a France-based debtor and some expats and digital nomads tied to French employment or pension income. The withholding is calculated after mandatory employee social security contributions and a standard 10% salary allowance.

Who gets caught by the rules

Non-residents with French wages or pension income are the main group affected. Tourists and casual visitors usually aren't, unless they have formal work or pension arrangements in France.

Overseas departments use lower brackets, at 0%, 8% and 14.4%. Employers or pension funds apply the withholding automatically, so the amount shows up before the money reaches the worker.

What to check on your return

Non-residents still have to report the tax withheld on their French return and online filing is mandatory for anyone with internet access. The amount goes in box 8TA on form 2041-E; if nothing was withheld, filers should enter 0.

The new bands are a small step up from 2025, when the threshold sat at €17,122 and the top bracket started at €49,667. Read our full France guide for the complete picture and nomad news for more updates.