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Social Contribution on Corporate Profits (CSB)

DSK & Nicolas Sarkozy

For periods ending on or after 1 January 2000, corporation tax payers are liable to a social contribution equal to 3.3% of the corporation tax calculated on their taxable earnings at the standard rate (33.33%) or at the reduced rates (16.5% or 15%). It is based on the amount of corporation tax for the year […]

Employee Contributions on Awards of Stock Options & Free Shares

Employee Contributions on Awards of Stock Options

Individuals domiciled for tax purposes in France are liable to an employee contribution, introduced in 2007, on their gains from exercising stock options and acquiring free shares. The contribution is assessed on gains from exercising stock options and acquiring free shares awarded as of 16 October 2007. The rate is 2.5%. It is collected in […]

2% Social Levy & Other Additional Levies

Social Levy and Other Additional Levies

Individuals domiciled in France for tax purposes are liable to a 2% social levy, introduced in 1998, on income from personal assets and investment income. The proceeds are allocated to the old-age solidarity fund, the national retirement pension fund and the pension reserve fund. An additional 0.3% levy on income from personal assets and investment […]

Social Security Debt Repayment Contribution (CRDS)

Social Security Debt Repayment Contribution (CRDS)

The CRDS, which came into force on 1 February 1996, is intended to clear the deficits of the social security system. Like the CSG, it is payable by individuals who are domiciled in France for tax purposes and, where earned or substitution income is concerned, who contribute in any capacity whatsoever to a French compulsory […]

General Social Security Contribution (CSG)

GENERAL SOCIAL SECURITY CONTRIBUTION (CSG)

Since its inception in 1945, the social security system has been financed mostly from contributions levied on earned income. This arrangement has long distinguished France from some of its European partners, who finance most social spending from tax. However, in order to tackle social security funding problems and ensure that all income helps to finance […]

Corporate Social Solidarity Contribution (C3S)

Social Levies France

Legal entities engaged in an economic activity in the competitive sector that generate turnover excl. VAT of at least €760,000 are required to pay a social solidarity contribution intended to finance the social protection of self-employed workers. An additional contribution to the social solidarity contribution was introduced as of 1 January 2005. The rate of […]

Calculate personal income tax in France

Carbon Tax France

The authorities calculate personal income tax on the basis of the amounts declared by taxpayers, who are required to submit a single return per tax household reporting all income received in the previous year. In addition, those receiving income from professional activities (business profits, professional profits, agricultural profits), investment income, income from real property and […]

Determination of assessable income

In principle, taxable income is determined by adding up the net income in each category available to a tax household during the year of taxation. Taxable income is a total income This means that it includes all the net income of the members of a tax household in one or more categories of income. At […]

Exempted income from French sources received by non-resident

Gains from the sale of transferable securities that are made directly or through an intermediary by persons not domiciled for tax purposes in France and do not derive from substantial interests are exempt from income tax. This also applies to legal entities whose registered office is situated outside France. Interest on deposits made by non-residents […]

Income from French sources subject to deduction at source in discharge of tax liability or to withholding tax

Financial income Income from variable-yield securities A 25% withholding tax in discharge of income tax liability is levied on dividends and similar income distributed by French companies to persons not domiciled in France. The rate is 18% for dividend and similar income paid since 1 January 2008 to individuals having their tax domicile in an […]

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