[{"data":1,"prerenderedAt":1783},["ShallowReactive",2],{"compare-pair-united-states-vs-france":3,"compare-united-states-france":107},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":42,"countryASlug":43,"countryB":44,"countryBSlug":45,"description":22,"excerpt":46,"extension":47,"extraRows":48,"faqs":57,"flagA":67,"flagB":68,"heroImage":69,"lastUpdated":70,"meta":71,"metaDescription":72,"metaTitle":73,"navigation":74,"path":75,"relatedCompares":76,"seo":83,"stem":84,"verdict":85,"winners":89,"__hash__":106},"compare\u002Fcompare\u002Funited-states-vs-france.md","United States vs France taxes",[9,10,11],"Investors with listed portfolios rather than French property","Founders who need U.S. capital markets","People who can live in a low-tax U.S. state",[13,14,15],"Households whose centre of life is France","Qualifying SMEs using the 15% first-band corporate rate","People who accept IFI as the price of French real estate",{"type":17,"value":18,"toc":38},"minimark",[19,23,26,29,32,35],[20,21,22],"p",{},"France is expensive in a specific way. It is not only a 45% income-tax country. It is a social-charge, real-estate-wealth and exit-tax country. The United States is expensive in a different way: citizenship-based worldwide tax plus whatever the state adds.",[20,24,25],{},"Start with income. U.S. federal ordinary rates run from 10% to 37%. French IR is progressive from 0% to 45% on the household share after the family quotient, and high earners can face an extra 3% or 4% contribution. Employment social charges in France often matter as much as the income-tax band. A U.S. state income tax can narrow the gap, but it rarely turns France into the lighter payroll answer.",[20,27,28],{},"Investment income is clearer. From 2026, France's prélèvement forfaitaire unique is 31.4% on most dividends, interest and securities gains, made up of 12.8% income tax and 18.6% social levies, with an option to elect the progressive scale instead. U.S. long-term gains and qualified dividends generally use 0%, 15% or 20% federally. Short-term U.S. gains are ordinary income, so a trader does not get that federal preference.",[20,30,31],{},"IFI is the French wealth overlay. There is no general French tax on financial net worth, but non-professional real estate above EUR 1.3 million is in scope at 0.5% to 1.5%. U.S. property tax is local and annual, yet it is not a federal wealth tax on worldwide homes. A U.S. person who buys a Paris apartment and becomes French-resident can pick up IFI on top of U.S. filing.",[20,33,34],{},"Residence and exit close the trap. French domestic tests look at household, principal place of stay, main professional activity or centre of economic interests. Spending 183 days in France is a warning light, not the only switch. When you leave, exit tax can crystallise unrealised share gains. Meanwhile a U.S. citizen who becomes French-resident has not left the IRS. Corporate tax is 25% in France against 21% U.S. federal, with a 15% SME band on the first EUR 42,500. Standard VAT is 20%. Inheritance tax can reach 60% for distant heirs.",[20,36,37],{},"The useful plan is dual-system, not rate shopping. Model IFI, PFU, social charges, French exit tax, U.S. citizenship tax and the state you are leaving before you count days in France.",{"title":39,"searchDepth":40,"depth":40,"links":41},"",2,[],"United States","united-states","France","france",null,"md",[49,53],{"label":50,"valueA":51,"valueB":52},"Real-estate wealth tax","No federal net wealth tax; local property tax still applies","IFI 0.5% to 1.5% above EUR 1.3 million net taxable real estate",{"label":54,"valueA":55,"valueB":56},"Exit \u002F residence","Citizenship-based worldwide tax continues after leaving","Exit tax on certain shareholdings; residence is not only 183 days",[58,61,64],{"question":59,"answer":60},"Is France higher tax than the United States?","Usually yes for salary, securities income and real-estate wealth. The U.S. result can worsen in a high-tax state, and U.S. citizens remain taxable worldwide after a move to France.",{"question":62,"answer":63},"Does France tax worldwide assets?","French residents are generally taxed on worldwide income. IFI generally covers worldwide non-professional real estate for residents, while financial assets are outside IFI unless they are real-estate rich.",{"question":65,"answer":66},"What is French exit tax?","Leaving France can tax unrealised gains on shareholdings that cross statutory value or ownership thresholds. Deferral is possible only in qualifying cases.","🇺🇸","🇫🇷","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"US vs France tax comparison for 2026. Compare federal income tax, French IFI wealth tax, PFU capital gains, corporate tax, VAT and exit-tax rules.","United States vs France taxes (2026): income, IFI and exit tax",true,"\u002Fcompare\u002Funited-states-vs-france",[77,80],{"title":78,"path":79},"United States vs United Kingdom","\u002Fcompare\u002Funited-states-vs-united-kingdom",{"title":81,"path":82},"France vs Germany","\u002Fcompare\u002Ffrance-vs-germany",{"title":7,"description":22},"compare\u002Funited-states-vs-france",[86,87,88],"The United States is usually lighter for investment income and has no federal net wealth tax. Federal long-term gains and qualified dividends are generally 0% to 20%, versus France's 31.4% PFU on most securities income from 2026. Ordinary federal income tax tops at 37% before state tax; French IR reaches 45% plus a 3% \u002F 4% high-income surcharge and heavy social charges.","France's distinctive costs are IFI and exit. IFI taxes non-professional real estate when net taxable real-estate wealth exceeds EUR 1.3 million, at 0.5% to 1.5%. Leaving France can trigger exit tax on unrealised share gains once ownership or value thresholds are met. French residence is not only a 183-day count; household, principal stay, main activity or centre of economic interests can all create residence.","Choose the United States for financial wealth, long-term gains and U.S. market access. Choose France for an EU life or a French operating business, not as a tax-down move. U.S. citizens still file after they become French residents.",[90,94,97,100,103],{"taxType":91,"winner":92,"note":93},"Personal income tax","A","The U.S. federal top ordinary rate is 37% before state tax; France's IR scale reaches 45% before high-income surtax and social charges.",{"taxType":95,"winner":92,"note":96},"Corporate tax","U.S. C corporations pay 21% federally plus possible state tax; France's general corporate rate is 25%, with 15% on the first EUR 42,500 for qualifying SMEs.",{"taxType":98,"winner":92,"note":99},"Capital gains tax","U.S. long-term federal rates are 0% to 20%; France generally applies a 31.4% PFU to securities gains.",{"taxType":101,"winner":92,"note":102},"Wealth tax","The U.S. has no federal net wealth tax; France's IFI taxes non-professional real estate above EUR 1.3 million at 0.5% to 1.5%.",{"taxType":104,"winner":92,"note":105},"VAT \u002F sales tax","The U.S. has no federal VAT; France's standard mainland VAT is 20%.","ytN2XqauV_a5phTWbyWUSddv25W9PtIcjNTqQwsEjKQ",{"a":108,"b":1164},{"index":109,"details":319},{"id":110,"title":111,"bestFor":112,"body":118,"country":42,"countryFacts":224,"countrySlug":43,"description":122,"excerpt":46,"extension":47,"faqs":230,"flag":67,"heroImage":46,"howItWorks":240,"lastUpdated":244,"meta":245,"metaDescription":246,"metaTitle":247,"navigation":74,"otherTaxes":248,"pageType":276,"path":277,"relatedFormations":278,"relatedGuides":279,"seo":280,"stem":281,"summaryCards":282,"taxBracketSections":301,"taxBrackets":302,"taxRates":303,"taxSlug":46,"taxType":46,"visas":312,"watchOut":313,"__hash__":318},"taxes\u002Fcountry\u002Funited-states\u002Findex.md","Taxes in the United States",[113,114,115,116,117],"Employees","Founders","Investors","Expats","Large businesses",{"type":17,"value":119,"toc":221},[120,123,126,131,218],[20,121,122],{},"The United States is a layered tax system, not a flat one. At the federal level, it taxes income, payroll, business profits, capital gains, estates and gifts; then states and cities can stack their own taxes on top.",[20,124,125],{},"That is why the useful question is rarely just \"what is the U.S. tax rate?\" It is usually \"which layer applies to this person, this business and this state?\"",[127,128,130],"h2",{"id":129},"federal-vs-state","Federal vs state",[132,133,134,150],"table",{},[135,136,137],"thead",{},[138,139,140,144,147],"tr",{},[141,142,143],"th",{},"Tax",[141,145,146],{},"Federal rule",[141,148,149],{},"State\u002Flocal reality",[151,152,153,165,175,186,196,207],"tbody",{},[138,154,155,159,162],{},[156,157,158],"td",{},"Income tax",[156,160,161],{},"Progressive rates apply to individuals",[156,163,164],{},"State income tax rules vary widely",[138,166,167,169,172],{},[156,168,95],{},[156,170,171],{},"21% federal C-corp rate",[156,173,174],{},"Additional state corporate or franchise taxes often apply",[138,176,177,180,183],{},[156,178,179],{},"Capital gains and dividends",[156,181,182],{},"Preferential federal treatment for many long-term gains and qualified dividends",[156,184,185],{},"Many states tax them as ordinary income",[138,187,188,190,193],{},[156,189,101],{},[156,191,192],{},"No federal net wealth tax",[156,194,195],{},"Local property tax still matters",[138,197,198,201,204],{},[156,199,200],{},"Estate \u002F inheritance",[156,202,203],{},"Federal estate-and-gift tax system",[156,205,206],{},"Some states add estate or inheritance taxes",[138,208,209,212,215],{},[156,210,211],{},"Sales tax",[156,213,214],{},"No federal VAT",[156,216,217],{},"State and local sales taxes are common",[20,219,220],{},"If you are planning around the U.S., start with the federal rule, then check the state where you live, work, own property or run the business.",{"title":39,"searchDepth":40,"depth":40,"links":222},[223],{"id":129,"depth":40,"text":130},{"region":225,"currency":226,"taxTreaties":227,"euBlacklist":228,"fatfStatus":229},"North America","USD","60+","No","Compliant",[231,234,237],{"question":232,"answer":233},"Is the U.S. a high-tax country?","It is not low-tax overall because federal, state and payroll taxes stack. The result depends heavily on where you live and how your income is earned.",{"question":235,"answer":236},"Does the U.S. have a wealth tax or inheritance tax?","No federal wealth tax and no federal inheritance tax. The federal system uses estate and gift taxes instead, and some states add their own transfer taxes.",{"question":238,"answer":239},"Do state taxes matter?","Yes, often a lot. Residence, source rules and local taxes can change the answer completely.",[241,242,243],"The U.S. is not a single-rate tax country. Federal taxes apply nationwide, but states and localities can add their own income, corporate, sales, property and transfer taxes.","U.S. citizens and resident aliens are generally taxed on worldwide income. Nonresident aliens are usually taxed on U.S.-source income and income effectively connected with a U.S. trade or business.","There is no federal net wealth tax and no federal inheritance tax. Instead, the U.S. uses a federal estate-and-gift tax system, and some states add their own estate or inheritance taxes.","May 2026",{},"United States tax overview for residents, expats, founders and investors. Compare federal income tax, corporate tax, capital gains tax, estate tax, wealth tax and state-level variation.","Taxes in the United States: income, corporate, capital gains and estate tax (2026)",[249,252,255,259,262,265,269,272],{"title":158,"slug":250,"icon":251},"income-tax","💼",{"title":101,"slug":253,"icon":254},"wealth-tax","💰",{"title":256,"slug":257,"icon":258},"Inheritance tax","inheritance-tax","🏛️",{"title":98,"slug":260,"icon":261},"capital-gains-tax","📈",{"title":95,"slug":263,"icon":264},"corporate-tax","🏢",{"title":266,"slug":267,"icon":268},"Dividend tax","dividend-tax","💸",{"title":104,"slug":270,"icon":271},"vat-sales-tax","🧾",{"title":273,"slug":274,"icon":275},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Funited-states",[],[],{"title":111,"description":122},"country\u002Funited-states\u002Findex",[283,286,289,292,296,298],{"label":158,"value":284,"note":285},"10% - 37%","Federal ordinary rates",{"label":95,"value":287,"note":288},"21%","C corps, plus CAMT for large groups",{"label":98,"value":290,"note":291},"0% - 20%","Plus 3.8% NIIT",{"label":293,"value":294,"note":295},"Estate tax","Up to 40%","Federal transfer tax",{"label":101,"value":297,"note":192},"0%",{"label":211,"value":299,"note":300},"Varies","State and local only",[],[],[304,306,307,308,309,310],{"label":158,"value":284,"badge":305},"Federal",{"label":95,"value":287},{"label":98,"value":290},{"label":293,"value":294},{"label":101,"value":297},{"label":211,"value":311},"Varies by state",[],[314,315,316,317],"Federal and state rules can point in different directions. A good federal answer is not always a good state answer.","State and local taxes can change the outcome materially, especially for people who move, own property or run businesses across multiple states.","U.S. citizens and resident aliens are usually taxed on worldwide income even if they live abroad.","Entity choice matters: LLCs, partnerships, S corporations and C corporations are taxed very differently.","JKNDA_OcB0pjtZe29c2-wwnrEY8nqLOKxJRTxaGjbpw",{"income-tax":320,"corporate-tax":467,"capital-gains-tax":607,"dividend-tax":760,"wealth-tax":891,"inheritance-tax":1026},{"id":321,"title":322,"bestFor":323,"body":327,"country":42,"countryFacts":340,"countrySlug":43,"description":331,"excerpt":46,"extension":47,"faqs":341,"flag":67,"heroImage":351,"howItWorks":352,"lastUpdated":244,"meta":359,"metaDescription":360,"metaTitle":361,"navigation":74,"otherTaxes":362,"pageType":370,"path":371,"relatedFormations":372,"relatedGuides":373,"seo":374,"stem":375,"summaryCards":376,"taxBracketSections":390,"taxBrackets":449,"taxRates":450,"taxSlug":250,"taxType":158,"visas":460,"watchOut":461,"__hash__":466},"taxes\u002Fcountry\u002Funited-states\u002Fincome-tax.md","Income tax in the United States",[113,116,324,325,326],"Contractors","High earners","Remote workers",{"type":17,"value":328,"toc":338},[329,332,335],[20,330,331],{},"U.S. income tax starts with the federal progressive schedule, but the real bill is often bigger once payroll tax, state tax and local tax are in the picture.",[20,333,334],{},"The first question is residence. U.S. citizens and resident aliens are generally taxed on worldwide income; nonresident aliens are usually taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.",[20,336,337],{},"If you earn W-2 wages, the payroll layer is usually as important as the bracket rate. If you are self-employed, the equivalent self-employment tax can be just as important as income tax itself.",{"title":39,"searchDepth":40,"depth":40,"links":339},[],{"region":225,"currency":226,"taxTreaties":227,"euBlacklist":228,"fatfStatus":229},[342,345,348],{"question":343,"answer":344},"What is the U.S. income tax rate?","The federal ordinary income tax rate is progressive, from 10% to 37% in 2026, depending on filing status and taxable income.",{"question":346,"answer":347},"Do expats pay U.S. income tax?","U.S. citizens and resident aliens usually do. Nonresident aliens are taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.",{"question":349,"answer":350},"What payroll taxes apply?","Social Security is 6.2% each for employee and employer up to the 2026 wage base, Medicare is 1.45% each with no wage cap, and high earners may also owe Additional Medicare tax.","\u002Fimages\u002Fdelaware.webp",[353,354,355,357,358],"U.S. citizens and resident aliens are generally taxed on worldwide income. Nonresident aliens are usually taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.","For 2026, the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household. The ordinary rate schedule still tops out at 37%.",{"The bracket table below shows all 2026 federal filing statuses":356},"single \u002F married filing separately, married filing jointly \u002F surviving spouse, and head of household.","Payroll tax is a separate layer. Social Security is 6.2% each for employee and employer up to the $184,500 wage base in 2026, Medicare is 1.45% each with no wage cap, and Additional Medicare tax is 0.9% on employee wages above $200,000.","State income tax can add a second layer on top of the federal bill, and treaty benefits usually do not solve state tax on their own.",{},"United States income tax guide for 2026. See the 10% to 37% federal brackets, standard deduction, FICA payroll taxes, nonresident rules and state tax notes.","U.S. income tax: rates, brackets, payroll tax and expat rules (2026)",[363,364,365,366,367,368,369],{"title":101,"slug":253,"icon":254},{"title":256,"slug":257,"icon":258},{"title":98,"slug":260,"icon":261},{"title":95,"slug":263,"icon":264},{"title":266,"slug":267,"icon":268},{"title":104,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"tax","\u002Fcountry\u002Funited-states\u002Fincome-tax",[],[],{"title":322,"description":331},"country\u002Funited-states\u002Fincome-tax",[377,378,382,386],{"label":91,"value":284,"note":285},{"label":379,"value":380,"note":381},"Standard deduction","$16,100 \u002F $32,200","Single \u002F joint in 2026",{"label":383,"value":384,"note":385},"Social Security","6.2%","Each side, up to cap",{"label":387,"value":388,"note":389},"Medicare","1.45%","Each side, no cap",[391,415,432],{"title":392,"rows":393},"Single and married filing separately",[394,397,400,403,406,409,412],{"band":395,"rate":396},"Up to $12,400","10%",{"band":398,"rate":399},"$12,401 - $50,400","12%",{"band":401,"rate":402},"$50,401 - $105,700","22%",{"band":404,"rate":405},"$105,701 - $201,775","24%",{"band":407,"rate":408},"$201,776 - $256,225","32%",{"band":410,"rate":411},"$256,226 - $384,350","35%",{"band":413,"rate":414},"Over $384,350","37%",{"title":416,"rows":417},"Married filing jointly and surviving spouse",[418,420,422,424,426,428,430],{"band":419,"rate":396},"Up to $24,800",{"band":421,"rate":399},"$24,801 - $100,800",{"band":423,"rate":402},"$100,801 - $211,400",{"band":425,"rate":405},"$211,401 - $403,550",{"band":427,"rate":408},"$403,551 - $512,450",{"band":429,"rate":411},"$512,451 - $768,700",{"band":431,"rate":414},"Over $768,700",{"title":433,"rows":434},"Head of household",[435,437,439,441,443,445,447],{"band":436,"rate":396},"Up to $17,700",{"band":438,"rate":399},"$17,701 - $67,450",{"band":440,"rate":402},"$67,451 - $105,700",{"band":442,"rate":405},"$105,701 - $201,750",{"band":444,"rate":408},"$201,751 - $256,200",{"band":446,"rate":411},"$256,201 - $640,600",{"band":448,"rate":414},"Over $640,600",[],[451,453,454,455,458],{"label":91,"value":284,"badge":452},"Progressive",{"label":383,"value":384},{"label":387,"value":388},{"label":456,"value":457},"Additional Medicare","0.9%",{"label":459,"value":299},"State income tax",[],[462,463,464,465],"Residency matters. U.S. citizens and resident aliens are generally taxed on worldwide income, even if they live abroad.","Nonresident aliens are taxed differently, so source rules and treaty position matter before you assume the federal rate you see on a salary calculator.","State income tax can materially change the result, and some state rules do not mirror federal treaty treatment.","Payroll tax is not optional just because income tax is low. FICA is often a major part of the real tax cost.","DJ3P5yLzKAXDBobfkgb3nuWvtn759VBcBNv-PKU8xiU",{"id":468,"title":469,"bestFor":470,"body":474,"country":42,"countryFacts":550,"countrySlug":43,"description":478,"excerpt":46,"extension":47,"faqs":551,"flag":67,"heroImage":351,"howItWorks":561,"lastUpdated":244,"meta":566,"metaDescription":567,"metaTitle":568,"navigation":74,"otherTaxes":569,"pageType":370,"path":577,"relatedFormations":578,"relatedGuides":579,"seo":580,"stem":581,"summaryCards":582,"taxBracketSections":592,"taxBrackets":593,"taxRates":594,"taxSlug":263,"taxType":95,"visas":600,"watchOut":601,"__hash__":606},"taxes\u002Fcountry\u002Funited-states\u002Fcorporate-tax.md","Corporate tax in the United States",[114,471,472,473,115],"C corporations","Holding companies","MNE groups",{"type":17,"value":475,"toc":547},[476,479,482,486,544],[20,477,478],{},"The federal U.S. corporate tax rate is 21%, but that number only tells part of the story. The effective burden can be higher once state taxes, apportionment rules and minimum-tax exposure are included.",[20,480,481],{},"Just as important, many businesses are not C corporations at all. Partnerships, most LLCs and S corporations are usually taxed at owner level, so entity choice changes the whole analysis.",[127,483,485],{"id":484},"federal-layers","Federal layers",[132,487,488,500],{},[135,489,490],{},[138,491,492,495,497],{},[141,493,494],{},"Layer",[141,496,146],{},[141,498,499],{},"Practical note",[151,501,502,512,523,534],{},[138,503,504,507,509],{},[156,505,506],{},"C corporation income tax",[156,508,287],{},[156,510,511],{},"Standard federal corporate rate",[138,513,514,517,520],{},[156,515,516],{},"CAMT",[156,518,519],{},"15%",[156,521,522],{},"Large corporations with average annual financial statement income above $1 billion",[138,524,525,528,531],{},[156,526,527],{},"Pass-through entities",[156,529,530],{},"Different regime",[156,532,533],{},"Usually taxed at owner level rather than entity level",[138,535,536,539,541],{},[156,537,538],{},"State tax",[156,540,299],{},[156,542,543],{},"May be income tax, franchise tax or another business levy",[20,545,546],{},"For a U.S. business, the right question is usually not \"what is the corporate tax rate?\" It is \"what is the combined federal, state and entity-level burden after all the rules are applied?\"",{"title":39,"searchDepth":40,"depth":40,"links":548},[549],{"id":484,"depth":40,"text":485},{"region":225,"currency":226,"taxTreaties":227,"euBlacklist":228,"fatfStatus":229},[552,555,558],{"question":553,"answer":554},"What is the corporate tax rate in the U.S.?","The federal C-corporation rate is 21%.",{"question":556,"answer":557},"Do LLCs pay U.S. corporate tax?","Usually not at the entity level. Most LLCs are taxed as pass-throughs unless they elect corporate treatment.",{"question":559,"answer":560},"Does the U.S. have a corporate minimum tax?","Yes. Large corporations can fall into the 15% corporate alternative minimum tax regime based on adjusted financial statement income.",[562,563,564,565],"The federal corporate income tax rate is 21% for C corporations. That is the headline rate, but it is not the whole story because state corporate income tax or franchise tax can still apply.","Many U.S. businesses are not taxed as C corporations. Partnerships, most LLCs and S corporations are generally pass-throughs, so the tax is paid at owner level rather than at the entity level.","Large corporations should also check the corporate alternative minimum tax. The IRS says CAMT is a 15% minimum tax on adjusted financial statement income and generally applies to large corporations with average annual financial statement income above $1 billion.","Deductions, depreciation, nexus, apportionment and state filing positions can change the effective rate materially.",{},"United States corporate tax guide for 2026. See the 21% federal rate, 15% CAMT, pass-through treatment, state corporate taxes and planning caveats.","U.S. corporate tax: 21% rate, CAMT and state taxes (2026)",[570,571,572,573,574,575,576],{"title":158,"slug":250,"icon":251},{"title":101,"slug":253,"icon":254},{"title":256,"slug":257,"icon":258},{"title":98,"slug":260,"icon":261},{"title":266,"slug":267,"icon":268},{"title":104,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Funited-states\u002Fcorporate-tax",[],[],{"title":469,"description":478},"country\u002Funited-states\u002Fcorporate-tax",[583,584,586,590],{"label":95,"value":287,"note":471},{"label":516,"value":519,"note":585},"Large corporations",{"label":587,"value":588,"note":589},"Pass-throughs","Different","LLCs and S corps",{"label":538,"value":299,"note":591},"Often added on top",[],[],[595,597,598,599],{"label":596,"value":287,"badge":305},"C corporation tax",{"label":516,"value":519},{"label":527,"value":588},{"label":538,"value":299},[],[602,603,604,605],"Do not assume every U.S. entity pays the 21% corporate rate. Entity classification is the first thing to check.","CAMT is a separate minimum-tax layer for large corporations, so a group can have more than one federal corporate tax exposure.","State corporate and franchise taxes can materially change the effective rate and the compliance burden.","International structures need transfer pricing, withholding tax and treaty checks, not just a headline rate.","VG-0G4YOT7918J7EzU9h5QILvDL2nBLBcZurVkXmvY0",{"id":608,"title":609,"bestFor":610,"body":612,"country":42,"countryFacts":700,"countrySlug":43,"description":616,"excerpt":46,"extension":47,"faqs":701,"flag":67,"heroImage":351,"howItWorks":711,"lastUpdated":244,"meta":716,"metaDescription":717,"metaTitle":718,"navigation":74,"otherTaxes":719,"pageType":370,"path":727,"relatedFormations":728,"relatedGuides":729,"seo":730,"stem":731,"summaryCards":732,"taxBracketSections":745,"taxBrackets":746,"taxRates":747,"taxSlug":260,"taxType":98,"visas":753,"watchOut":754,"__hash__":759},"taxes\u002Fcountry\u002Funited-states\u002Fcapital-gains-tax.md","Capital gains tax in the United States",[115,114,325,611,116],"Family offices",{"type":17,"value":613,"toc":697},[614,617,620,624,694],[20,615,616],{},"The U.S. federal system rewards holding period. Short-term gains are usually taxed like wages, while long-term gains and qualified dividends can get preferential rates.",[20,618,619],{},"That preference is useful, but not absolute. High earners can pick up the 3.8% NIIT, and state tax can narrow the gap further.",[127,621,623],{"id":622},"federal-treatment","Federal treatment",[132,625,626,638],{},[135,627,628],{},[138,629,630,633,635],{},[141,631,632],{},"Asset or gain",[141,634,623],{},[141,636,637],{},"Notes",[151,639,640,651,661,672,683],{},[138,641,642,645,648],{},[156,643,644],{},"Long-term capital gains",[156,646,647],{},"0%, 15% or 20%",[156,649,650],{},"Preferential rate depends on taxable income",[138,652,653,656,658],{},[156,654,655],{},"Qualified dividends",[156,657,647],{},[156,659,660],{},"Same rate bands as long-term gains",[138,662,663,666,669],{},[156,664,665],{},"Short-term capital gains",[156,667,668],{},"Ordinary income rates",[156,670,671],{},"Usually taxed up to 37% federally",[138,673,674,677,680],{},[156,675,676],{},"Collectibles \u002F some QSBS gain",[156,678,679],{},"Up to 28%",[156,681,682],{},"Special rate group",[138,684,685,688,691],{},[156,686,687],{},"Investment income for high earners",[156,689,690],{},"+3.8% NIIT",[156,692,693],{},"Applies above statutory thresholds",[20,695,696],{},"If you are investing in U.S. stocks, funds or real estate, the tax result is usually driven by holding period, income level and state of residence rather than the asset label alone.",{"title":39,"searchDepth":40,"depth":40,"links":698},[699],{"id":622,"depth":40,"text":623},{"region":225,"currency":226,"taxTreaties":227,"euBlacklist":228,"fatfStatus":229},[702,705,708],{"question":703,"answer":704},"What is the capital gains tax rate in the U.S.?","Long-term gains are generally taxed at 0%, 15% or 20% federally. Short-term gains are taxed as ordinary income.",{"question":706,"answer":707},"Are dividends taxed like capital gains?","Qualified dividends usually are. They get the same 0%, 15% or 20% federal rate bands as long-term capital gains.",{"question":709,"answer":710},"Do states tax capital gains?","Often yes. Many states tax capital gains the same way they tax ordinary income, so the state layer can be as important as the federal one.",[712,713,714,715],"In the U.S., the key split is between short-term and long-term gains. Short-term gains are usually taxed as ordinary income, while long-term gains and qualified dividends can get lower federal rates.","The 3.8% net investment income tax can apply to interest, dividends, capital gains, rents and similar investment income once income crosses the statutory thresholds.","Not all gains fit the same bucket. Collectibles and some section 1202 qualified small-business stock gains can face up to a 28% federal rate, and some real-estate gains are governed by separate rules.","State treatment still matters. Many states tax gains like ordinary income, so the federal rate is often only the starting point.",{},"United States capital gains tax guide for 2026. See the 0%, 15% and 20% long-term rates, short-term ordinary income treatment, 3.8% NIIT and state tax notes.","U.S. capital gains tax: long-term rates, qualified dividends and NIIT (2026)",[720,721,722,723,724,725,726],{"title":158,"slug":250,"icon":251},{"title":101,"slug":253,"icon":254},{"title":256,"slug":257,"icon":258},{"title":95,"slug":263,"icon":264},{"title":266,"slug":267,"icon":268},{"title":104,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Funited-states\u002Fcapital-gains-tax",[],[],{"title":609,"description":616},"country\u002Funited-states\u002Fcapital-gains-tax",[733,736,739,743],{"label":734,"value":290,"note":735},"Long-term gains","Federal preferential rates",{"label":737,"value":284,"note":738},"Short-term gains","Taxed as ordinary income",{"label":740,"value":741,"note":742},"NIIT","3.8%","High-income investors",{"label":655,"value":290,"note":744},"Same as long-term gains",[],[],[748,750,751,752],{"label":644,"value":290,"badge":749},"Preferential",{"label":665,"value":284},{"label":655,"value":290},{"label":740,"value":741},[],[755,756,757,758],"Short-term gains are ordinary income in disguise. Holding period is often the difference between a manageable bill and a high marginal rate.","Qualified dividends only get the lower rate if the holding-period and other IRS rules are met.","The 3.8% NIIT can sit on top of the capital gains rate for higher-income taxpayers.","State law can erase some of the federal advantage because many states do not give special capital-gains treatment.","8vu_NcSrvaw7gU38j3EKx4kTw_ES-k28BoVynmECZYM",{"id":761,"title":762,"bestFor":763,"body":764,"country":42,"countryFacts":836,"countrySlug":43,"description":768,"excerpt":46,"extension":47,"faqs":837,"flag":67,"heroImage":351,"howItWorks":847,"lastUpdated":244,"meta":852,"metaDescription":853,"metaTitle":854,"navigation":74,"otherTaxes":855,"pageType":370,"path":863,"relatedFormations":864,"relatedGuides":865,"seo":866,"stem":867,"summaryCards":868,"taxBracketSections":877,"taxBrackets":878,"taxRates":879,"taxSlug":267,"taxType":266,"visas":884,"watchOut":885,"__hash__":890},"taxes\u002Fcountry\u002Funited-states\u002Fdividend-tax.md","Dividend tax in the United States",[115,114,325,116,611],{"type":17,"value":765,"toc":833},[766,769,772,776,830],[20,767,768],{},"Dividend tax in the U.S. is really a two-bucket system: qualified dividends get preferred treatment, and ordinary dividends do not.",[20,770,771],{},"That sounds simple until you add the holding-period test, the NIIT layer and state tax. Then the real answer becomes very taxpayer-specific.",[127,773,775],{"id":774},"dividend-types","Dividend types",[132,777,778,789],{},[135,779,780],{},[138,781,782,785,787],{},[141,783,784],{},"Dividend type",[141,786,623],{},[141,788,637],{},[151,790,791,801,811,821],{},[138,792,793,796,798],{},[156,794,795],{},"Qualified dividend",[156,797,647],{},[156,799,800],{},"Same bands as long-term capital gains",[138,802,803,806,808],{},[156,804,805],{},"Ordinary dividend",[156,807,668],{},[156,809,810],{},"Taxed like regular income",[138,812,813,816,818],{},[156,814,815],{},"High-income investment income",[156,817,690],{},[156,819,820],{},"Can sit on top of either dividend type",[138,822,823,825,827],{},[156,824,538],{},[156,826,299],{},[156,828,829],{},"Often taxes dividends as ordinary income",[20,831,832],{},"If you hold dividend-paying U.S. stocks, the practical goal is usually not just to earn yield. It is to understand how much of that yield survives after federal, state and withholding taxes.",{"title":39,"searchDepth":40,"depth":40,"links":834},[835],{"id":774,"depth":40,"text":775},{"region":225,"currency":226,"taxTreaties":227,"euBlacklist":228,"fatfStatus":229},[838,841,844],{"question":839,"answer":840},"Are U.S. dividends taxed at 15%?","Sometimes, but not always. Qualified dividends can be taxed at 0%, 15% or 20% federally depending on taxable income.",{"question":842,"answer":843},"What is an ordinary dividend?","It is a dividend taxed as ordinary income rather than at the preferential qualified-dividend rate.",{"question":845,"answer":846},"Do states tax dividends?","Often yes. Many states tax dividends as ordinary income, so the state layer can matter as much as the federal one.",[848,849,850,851],"The most important distinction is between qualified and ordinary dividends. Qualified dividends can get the same federal rate bands as long-term capital gains, while ordinary dividends are taxed as ordinary income.","The IRS also requires a holding period and other qualification rules before a dividend is treated as qualified. If those rules are not met, the dividend is ordinary even if it came from a blue-chip stock.","High-income taxpayers can also owe the 3.8% net investment income tax on dividends.","Foreign dividend planning is separate from U.S. dividend tax. Withholding abroad, treaty relief and the U.S. taxpayer's residence status all matter.",{},"United States dividend tax guide for 2026. See the 0% to 20% qualified dividend rates, ordinary income treatment, 3.8% NIIT and state tax notes.","U.S. dividend tax: qualified dividends, ordinary dividends and NIIT (2026)",[856,857,858,859,860,861,862],{"title":158,"slug":250,"icon":251},{"title":101,"slug":253,"icon":254},{"title":256,"slug":257,"icon":258},{"title":98,"slug":260,"icon":261},{"title":95,"slug":263,"icon":264},{"title":104,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Funited-states\u002Fdividend-tax",[],[],{"title":762,"description":768},"country\u002Funited-states\u002Fdividend-tax",[869,871,874,875],{"label":655,"value":290,"note":870},"Preferential federal rates",{"label":872,"value":284,"note":873},"Ordinary dividends","Taxed as income",{"label":740,"value":741,"note":742},{"label":538,"value":299,"note":876},"Often applies too",[],[],[880,881,882,883],{"label":655,"value":290,"badge":749},{"label":872,"value":284},{"label":740,"value":741},{"label":538,"value":299},[],[886,887,888,889],"\"Qualified\" is a technical term. A dividend can look normal but still fail the holding-period test.","Ordinary dividends are not always \"bad\". They are simply taxed under the ordinary income rules.","State tax can still apply even when the federal dividend rate is favorable.","Foreign withholding can reduce the cash you receive before the U.S. tax question is even asked.","WDishuVmKWzAFuPBu5PRXdKGZ9H1xWqEYah3SOqIerA",{"id":892,"title":893,"bestFor":894,"body":896,"country":42,"countryFacts":972,"countrySlug":43,"description":900,"excerpt":46,"extension":47,"faqs":973,"flag":67,"heroImage":351,"howItWorks":983,"lastUpdated":244,"meta":988,"metaDescription":989,"metaTitle":990,"navigation":74,"otherTaxes":991,"pageType":370,"path":999,"relatedFormations":1000,"relatedGuides":1001,"seo":1002,"stem":1003,"summaryCards":1004,"taxBracketSections":1012,"taxBrackets":1013,"taxRates":1014,"taxSlug":253,"taxType":101,"visas":1019,"watchOut":1020,"__hash__":1025},"taxes\u002Fcountry\u002Funited-states\u002Fwealth-tax.md","Wealth tax in the United States",[115,611,325,116,895],"Property owners",{"type":17,"value":897,"toc":969},[898,901,904,908,966],[20,899,900],{},"The U.S. does not levy a federal wealth tax. That is the clean answer, and it is why people looking for a recurring balance-sheet tax often focus instead on property tax and estate planning.",[20,902,903],{},"The catch is that \"no wealth tax\" does not mean \"no tax on assets.\" Property tax is local, and large transfers can still face estate and gift tax.",[127,905,907],{"id":906},"ownership-taxes","Ownership taxes",[132,909,910,921],{},[135,911,912],{},[138,913,914,916,918],{},[141,915,143],{},[141,917,146],{},[141,919,920],{},"State\u002Flocal angle",[151,922,923,934,945,956],{},[138,924,925,928,931],{},[156,926,927],{},"Net wealth tax",[156,929,930],{},"None",[156,932,933],{},"No broad federal wealth tax exists",[138,935,936,939,942],{},[156,937,938],{},"Property tax",[156,940,941],{},"None federally",[156,943,944],{},"Local property tax is the recurring ownership tax",[138,946,947,950,953],{},[156,948,949],{},"Estate \u002F gift tax",[156,951,952],{},"Applies to large transfers",[156,954,955],{},"Some states add transfer taxes",[138,957,958,961,963],{},[156,959,960],{},"State asset taxes",[156,962,299],{},[156,964,965],{},"Rules differ by state and locality",[20,967,968],{},"For most people, the real planning question is not whether the U.S. has a wealth tax. It is which taxes apply to the assets they actually own.",{"title":39,"searchDepth":40,"depth":40,"links":970},[971],{"id":906,"depth":40,"text":907},{"region":225,"currency":226,"taxTreaties":227,"euBlacklist":228,"fatfStatus":229},[974,977,980],{"question":975,"answer":976},"Does the U.S. have a wealth tax?","No federal net wealth tax. Property tax and transfer taxes are the main ownership-related taxes to check.",{"question":978,"answer":979},"Is property tax the same as wealth tax?","No. Property tax is a local tax on real estate, while a wealth tax would be a recurring tax on net assets more broadly.",{"question":981,"answer":982},"What should high-net-worth families check first?","Property tax, estate and gift tax exposure, state transfer taxes, trust structure and residency.",[984,985,986,987],"The U.S. does not have a federal net wealth tax. There is no annual federal tax on a person's total assets just because they own them.","Property tax is the practical substitute people usually feel first. Real estate is taxed locally, so the real burden depends on the state, county and city.","The federal wealth-transfer system still matters. Large estates and lifetime gifts can face federal estate and gift tax, and some states add their own transfer taxes.","For investors and families with significant assets, the planning work is usually about property tax, estate tax, trust design and residency, not a federal balance-sheet levy.",{},"United States wealth tax guide. See why there is no federal net wealth tax, how property tax works, and why estate and gift taxes still matter.","U.S. wealth tax: no federal net wealth tax, but property and estate taxes matter",[992,993,994,995,996,997,998],{"title":158,"slug":250,"icon":251},{"title":256,"slug":257,"icon":258},{"title":98,"slug":260,"icon":261},{"title":95,"slug":263,"icon":264},{"title":266,"slug":267,"icon":268},{"title":104,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Funited-states\u002Fwealth-tax",[],[],{"title":893,"description":900},"country\u002Funited-states\u002Fwealth-tax",[1005,1006,1008,1009],{"label":101,"value":297,"note":192},{"label":938,"value":299,"note":1007},"Local ownership tax",{"label":293,"value":294,"note":295},{"label":1010,"value":294,"note":1011},"Gift tax","Lifetime transfers",[],[],[1015,1016,1017,1018],{"label":927,"value":297},{"label":938,"value":299},{"label":293,"value":294},{"label":1010,"value":294},[],[1021,1022,1023,1024],"No federal wealth tax does not mean no ownership tax. Property tax is often the recurring cost that matters most.","Estate and gift tax can still hit very large transfers even though there is no annual wealth tax.","State property tax, state transfer taxes and local assessments can be significant.","Trust and residency planning matter more than most people expect when assets are large or spread across states.","SClNl7gG_PVRzpcKxklGi0KoMMr09c7K9S07918LrBE",{"id":1027,"title":1028,"bestFor":1029,"body":1032,"country":42,"countryFacts":1106,"countrySlug":43,"description":1036,"excerpt":46,"extension":47,"faqs":1107,"flag":67,"heroImage":351,"howItWorks":1117,"lastUpdated":244,"meta":1122,"metaDescription":1123,"metaTitle":1124,"navigation":74,"otherTaxes":1125,"pageType":370,"path":1133,"relatedFormations":1134,"relatedGuides":1135,"seo":1136,"stem":1137,"summaryCards":1138,"taxBracketSections":1147,"taxBrackets":1148,"taxRates":1149,"taxSlug":257,"taxType":256,"visas":1157,"watchOut":1158,"__hash__":1163},"taxes\u002Fcountry\u002Funited-states\u002Finheritance-tax.md","Inheritance tax in the United States",[1030,611,325,116,1031],"Families","Estate planners",{"type":17,"value":1033,"toc":1103},[1034,1037,1040,1044,1100],[20,1035,1036],{},"The U.S. answer is simple at the headline level: there is no federal inheritance tax.",[20,1038,1039],{},"The real planning question is what happens instead. The federal estate-and-gift system can still bite, and some states add their own estate or inheritance taxes.",[127,1041,1043],{"id":1042},"transfer-taxes","Transfer taxes",[132,1045,1046,1057],{},[135,1047,1048],{},[138,1049,1050,1053,1055],{},[141,1051,1052],{},"Transfer type",[141,1054,146],{},[141,1056,637],{},[151,1058,1059,1070,1080,1090],{},[138,1060,1061,1064,1067],{},[156,1062,1063],{},"Inheritance received by heir",[156,1065,1066],{},"No federal inheritance tax",[156,1068,1069],{},"State rules may still apply",[138,1071,1072,1075,1077],{},[156,1073,1074],{},"Estate at death",[156,1076,294],{},[156,1078,1079],{},"Applies above the basic exclusion",[138,1081,1082,1085,1087],{},[156,1083,1084],{},"Lifetime gifts",[156,1086,294],{},[156,1088,1089],{},"Annual exclusion can help for smaller gifts",[138,1091,1092,1095,1097],{},[156,1093,1094],{},"State transfer taxes",[156,1096,299],{},[156,1098,1099],{},"Check the decedent's state and asset location",[20,1101,1102],{},"If the estate is large or the family has assets in multiple states, the tax answer is usually more about transfer-tax design than about inheritance tax alone.",{"title":39,"searchDepth":40,"depth":40,"links":1104},[1105],{"id":1042,"depth":40,"text":1043},{"region":225,"currency":226,"taxTreaties":227,"euBlacklist":228,"fatfStatus":229},[1108,1111,1114],{"question":1109,"answer":1110},"Does the U.S. have an inheritance tax?","No federal inheritance tax. The federal system uses estate and gift taxes instead.",{"question":1112,"answer":1113},"How much can you inherit tax-free?","It depends on the size of the estate, the transfer structure and the state involved. The federal basic exclusion amount is $15 million in 2026.",{"question":1115,"answer":1116},"Do states tax inheritances?","Some do. State estate or inheritance taxes can apply even when there is no federal inheritance tax.",[1118,1119,1120,1121],"The U.S. does not levy a federal inheritance tax. Heirs generally do not pay a federal tax just because they received an inheritance.","Instead, the federal system uses estate tax and gift tax. In 2026, the basic exclusion amount is $15 million, and transfers above that level can face estate tax up to 40%.","The annual gift exclusion is $19,000 per donee in 2026. That does not eliminate estate planning, but it does make smaller lifetime gifts easier to manage.","Some states add estate or inheritance taxes, so the answer can change depending on where the decedent lived or where the assets are located.",{},"United States inheritance tax guide for 2026. See the no federal inheritance tax rule, estate tax up to 40%, gift tax rules, the $15 million exclusion and state tax notes.","U.S. inheritance tax: no federal inheritance tax, but estate and gift tax still matter (2026)",[1126,1127,1128,1129,1130,1131,1132],{"title":158,"slug":250,"icon":251},{"title":101,"slug":253,"icon":254},{"title":98,"slug":260,"icon":261},{"title":95,"slug":263,"icon":264},{"title":266,"slug":267,"icon":268},{"title":104,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Funited-states\u002Finheritance-tax",[],[],{"title":1028,"description":1036},"country\u002Funited-states\u002Finheritance-tax",[1139,1140,1141,1143],{"label":256,"value":297,"note":1066},{"label":293,"value":294,"note":295},{"label":1010,"value":294,"note":1142},"Annual exclusion applies",{"label":1144,"value":1145,"note":1146},"Basic exclusion","$15,000,000","2026 federal amount",[],[],[1150,1152,1154,1156],{"label":1151,"value":297},"Federal inheritance tax",{"label":1153,"value":294},"Federal estate tax",{"label":1155,"value":294},"Federal gift tax",{"label":1144,"value":1145},[],[1159,1160,1161,1162],"Heirs may not owe federal inheritance tax, but the estate itself can still face federal estate tax.","The state layer matters. Some states have their own estate or inheritance taxes.","Gift-tax planning and estate-tax planning are linked in the U.S., so lifetime gifts cannot be reviewed in isolation.","Non-U.S. assets and non-U.S. heirs can add extra treaty and reporting issues.","oWPQkK5oTpgXqnSOMS5Go8Y7ku5wneWzNapXaWLDlik",{"index":1165,"details":1251},{"id":1166,"title":1167,"bestFor":1168,"body":1170,"country":44,"countryFacts":1177,"countrySlug":45,"description":1174,"excerpt":46,"extension":47,"faqs":1181,"flag":68,"heroImage":46,"howItWorks":1191,"lastUpdated":1195,"meta":1196,"metaDescription":1197,"metaTitle":1198,"navigation":74,"otherTaxes":1199,"pageType":276,"path":1208,"relatedFormations":1209,"relatedGuides":1210,"seo":1211,"stem":1212,"summaryCards":1213,"taxBracketSections":1232,"taxBrackets":1233,"taxRates":1234,"taxSlug":46,"taxType":46,"visas":1244,"watchOut":1245,"__hash__":1250},"taxes\u002Fcountry\u002Ffrance\u002Findex.md","Taxes in France",[116,113,114,115,1169],"Cross-border groups",{"type":17,"value":1171,"toc":1175},[1172],[20,1173,1174],{},"France is a full-rate EU tax system, not a zero-tax destination. The useful planning work is in the details: household income tax, social charges, the 31.4% investment flat tax, corporate tax, IFI on real estate and inheritance rules that still reach many cross-border families.",{"title":39,"searchDepth":40,"depth":40,"links":1176},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":228,"fatfStatus":229},"Europe","EUR","120+",[1182,1185,1188],{"question":1183,"answer":1184},"Is France a high-tax country?","Yes. France combines progressive personal income tax, heavy social charges, 25% corporate tax, VAT, real-estate wealth tax and inheritance tax. The exact burden depends on salary versus capital income, household composition and asset mix.",{"question":1186,"answer":1187},"Does France have a wealth tax?","France no longer has a broad net wealth tax on financial assets. It does levy IFI, an annual tax on non-professional real estate when net taxable real-estate wealth exceeds EUR 1.3 million.",{"question":1189,"answer":1190},"What should expats and founders check first?","Start with tax residence, payroll social security, PFU versus progressive taxation of investment income, IFI exposure, inheritance rules and whether a French company triggers 25% corporate tax plus local and payroll costs.",[1192,1193,1194],"France taxes residents on worldwide income and non-residents on French-source income. Personal income tax (IR) is progressive from 0% to 45% on the household share after the family quotient, and high earners can also face a 3% \u002F 4% exceptional contribution.","Most dividends, interest and securities gains fall under the prélèvement forfaitaire unique (PFU). From 2026 the standard combined rate is 31.4% (12.8% income tax + 18.6% social levies), with an option to elect the progressive scale instead when that produces a better result.","Companies generally pay 25% corporate income tax, with a 15% reduced rate on the first EUR 42,500 for qualifying SMEs. France also levies VAT, payroll social security, real-estate wealth tax (IFI), inheritance and gift tax, property taxes and, for large multinationals, Pillar Two minimum tax.","August 2026",{},"France tax overview for expats, founders and investors. Compare income tax, IFI wealth tax, inheritance tax, corporate tax, dividend tax, PFU capital gains and VAT.","Taxes in France: income, wealth, corporate and dividend tax (2026)",[1200,1201,1202,1203,1204,1205,1206,1207],{"title":158,"slug":250,"icon":251},{"title":101,"slug":253,"icon":254},{"title":256,"slug":257,"icon":258},{"title":98,"slug":260,"icon":261},{"title":95,"slug":263,"icon":264},{"title":266,"slug":267,"icon":268},{"title":104,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Ffrance",[],[],{"title":1167,"description":1174},"country\u002Ffrance\u002Findex",[1214,1217,1220,1223,1226,1228],{"label":158,"value":1215,"note":1216},"0% - 45%","Plus high-income surtax",{"label":101,"value":1218,"note":1219},"IFI 0.5% - 1.5%","Real estate only above EUR 1.3m",{"label":95,"value":1221,"note":1222},"25%","15% SME band on first EUR 42,500",{"label":98,"value":1224,"note":1225},"31.4%","Standard PFU on securities",{"label":266,"value":1224,"note":1227},"Flat tax for residents",{"label":1229,"value":1230,"note":1231},"VAT","20%","Standard mainland rate",[],[],[1235,1236,1237,1239,1240,1241,1242],{"label":158,"value":1215,"badge":452},{"label":101,"value":1218},{"label":256,"value":1238},"5% - 60%",{"label":98,"value":1224},{"label":95,"value":1221},{"label":266,"value":1224},{"label":1229,"value":1243},"20% \u002F 10% \u002F 5.5% \u002F 2.1%",[],[1246,1247,1248,1249],"France is not a low-tax jurisdiction. Social charges on employment income and investment income often matter as much as the headline income-tax bracket.","There is no general net wealth tax on financial assets, but IFI still taxes non-professional real estate above EUR 1.3 million, and property, transaction and succession taxes remain material.","The 2026 rise in social levies on many capital items lifted the standard PFU from 30% to 31.4%. Model both the flat tax and the progressive option before filing.","Exit tax, CFC-style anti-abuse rules, transfer pricing and treaty residence all matter if you are moving in or out of France with substantial shareholdings.","6PakPh-PthWl_N23SlRLDQgIjlihjumPwYzQ2fiUn8g",{"income-tax":1252,"corporate-tax":1353,"capital-gains-tax":1428,"dividend-tax":1514,"wealth-tax":1592,"inheritance-tax":1688},{"id":1253,"title":1254,"bestFor":1255,"body":1257,"country":44,"countryFacts":1264,"countrySlug":45,"description":1261,"excerpt":46,"extension":47,"faqs":1265,"flag":68,"heroImage":46,"howItWorks":1275,"lastUpdated":1195,"meta":1279,"metaDescription":1280,"metaTitle":1281,"navigation":74,"otherTaxes":1282,"pageType":370,"path":1290,"relatedFormations":1291,"relatedGuides":1292,"seo":1293,"stem":1294,"summaryCards":1295,"taxBracketSections":1310,"taxBrackets":1311,"taxRates":1330,"taxSlug":250,"taxType":158,"visas":1346,"watchOut":1347,"__hash__":1352},"taxes\u002Fcountry\u002Ffrance\u002Fincome-tax.md","Income tax in France",[113,116,324,325,1256],"Cross-border workers",{"type":17,"value":1258,"toc":1262},[1259],[20,1260,1261],{},"France taxes residents on worldwide income, but the practical bill is rarely just the top bracket. Household shares, social charges, withholding at source and the split between progressive income and the investment flat tax usually decide the real outcome.",{"title":39,"searchDepth":40,"depth":40,"links":1263},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":228,"fatfStatus":229},[1266,1269,1272],{"question":1267,"answer":1268},"Do expats pay income tax in France?","Yes, if they are French tax residents or have French-source income. Residents are taxed on worldwide income; non-residents are taxed on French-source income only.",{"question":1270,"answer":1271},"What is the top income tax rate in France?","The top progressive rate is 45% for 2025 income declared under the 2026 scale, before the exceptional high-income contribution and before social charges.",{"question":1273,"answer":1274},"Is salary taxed differently from investment income?","Yes. Employment and business income generally go through the progressive scale and payroll or assessment rules, while many dividends, interest and securities gains default to the 31.4% PFU unless you elect the progressive option.",[1276,1277,1278],"French tax residents are taxed on worldwide income. Non-residents are taxed on French-source income only. Residence is based on domestic tests such as household (foyer), principal place of stay, main professional activity or centre of economic interests, not only a 183-day count.","Income tax is assessed on the household using the family quotient. Taxable income is divided into shares, the progressive scale is applied to each share, then the result is multiplied back by the number of shares. That is why two households with the same gross income can face very different bills.","Employees usually pay through monthly withholding at source (prélèvement à la source). Self-employed people and many residents still file an annual return and settle differences by assessment. Social charges on employment income sit beside income tax and often dominate the real take-home calculation.",{},"France income tax guide for expats and employees. See 2026 brackets for 2025 income, family quotient, high-income surtax, social charges and filing notes.","France income tax: rates, brackets and expat rules (2026)",[1283,1284,1285,1286,1287,1288,1289],{"title":101,"slug":253,"icon":254},{"title":256,"slug":257,"icon":258},{"title":98,"slug":260,"icon":261},{"title":95,"slug":263,"icon":264},{"title":266,"slug":267,"icon":268},{"title":104,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Ffrance\u002Fincome-tax",[],[],{"title":1254,"description":1261},"country\u002Ffrance\u002Fincome-tax",[1296,1298,1302,1306],{"label":91,"value":1215,"note":1297},"Progressive scale per household share",{"label":1299,"value":1300,"note":1301},"Highest bracket","45%","Above EUR 181,917 per share",{"label":1303,"value":1304,"note":1305},"High-income surtax","3% \u002F 4%","Exceptional contribution (CEHR)",{"label":1307,"value":1308,"note":1309},"Annual tax return","Yes","Spring filing for prior-year income",[],[1312,1315,1319,1323,1327],{"band":1313,"rate":297,"note":1314},"Up to EUR 11,600","Per household share, 2025 income \u002F 2026 scale",{"band":1316,"rate":1317,"note":1318},"EUR 11,601 to EUR 29,579","11%","First taxable band",{"band":1320,"rate":1321,"note":1322},"EUR 29,580 to EUR 84,577","30%","Middle band",{"band":1324,"rate":1325,"note":1326},"EUR 84,578 to EUR 181,917","41%","Upper band",{"band":1328,"rate":1300,"note":1329},"Above EUR 181,917","Top marginal rate before CEHR",[1331,1335,1337,1339,1341,1344],{"label":1332,"value":1333,"badge":1334},"Tax-free band","EUR 11,600","2026 scale",{"label":1336,"value":1317},"Entry rate",{"label":1338,"value":1300},"Top rate",{"label":1340,"value":1304},"Exceptional high-income contribution",{"label":1342,"value":1343},"Employment social charges","Material",{"label":1345,"value":1224},"Investment flat tax (PFU)",[],[1348,1349,1350,1351],"The brackets above are applied per share of the family quotient, not automatically to the household’s full gross income. Married or civil-partnership households and dependent children change the math.","Social charges are separate from income tax. On salaries they are shared between employer and employee; on many investment items they form part of the 31.4% PFU from 2026.","High earners can face the exceptional contribution on high incomes (CEHR) at 3% and 4% once reference income crosses the statutory thresholds.","Non-residents can face minimum withholding rates on French-source employment or business income, so treaty residence and source rules still need checking.","z0pV9A8HDYh7yG8dAURxPxM0utlq8Pod1_nDKflJw6s",{"id":1354,"title":1355,"bestFor":1356,"body":1358,"country":44,"countryFacts":1365,"countrySlug":45,"description":1362,"excerpt":46,"extension":47,"faqs":1366,"flag":68,"heroImage":46,"howItWorks":1376,"lastUpdated":1195,"meta":1380,"metaDescription":1381,"metaTitle":1382,"navigation":74,"otherTaxes":1383,"pageType":370,"path":1391,"relatedFormations":1392,"relatedGuides":1393,"seo":1394,"stem":1395,"summaryCards":1396,"taxBracketSections":1408,"taxBrackets":1409,"taxRates":1410,"taxSlug":263,"taxType":95,"visas":1421,"watchOut":1422,"__hash__":1427},"taxes\u002Fcountry\u002Ffrance\u002Fcorporate-tax.md","Corporate tax in France",[114,1357,472,1169,115],"Operating companies",{"type":17,"value":1359,"toc":1363},[1360],[20,1361,1362],{},"France is a high-compliance corporate jurisdiction with a clear 25% headline rate. The practical result still depends on SME relief, payroll costs, distributions, local taxes and whether group size pulls you into minimum-tax or exceptional-contribution rules.",{"title":39,"searchDepth":40,"depth":40,"links":1364},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":228,"fatfStatus":229},[1367,1370,1373],{"question":1368,"answer":1369},"Does France have corporate tax?","Yes. The standard corporate income tax rate is 25%, with a 15% reduced rate on the first EUR 42,500 for qualifying SMEs.",{"question":1371,"answer":1372},"What is the total corporate tax rate in France?","Most companies start from 25%. Larger taxpayers can add the 3.3% social contribution on CIT, exceptional contributions for very high-turnover groups and, for in-scope multinationals, a 15% minimum tax framework.",{"question":1374,"answer":1375},"Are dividends from a French company taxed?","Yes. The company pays corporate tax on profits first. When profits are distributed, shareholders can face PFU taxation, progressive election rules or non-resident withholding depending on who receives the dividend.",[1377,1378,1379],"French corporate income tax (impôt sur les sociétés, IS) generally applies to companies resident in France on French-source profits. In the usual territorial design, foreign permanent-establishment profits are often kept outside the French base when a treaty or PE structure applies, but anti-abuse, CFC-style and transfer-pricing rules still matter.","The standard rate is 25%. Qualifying small corporations can use 15% on the first EUR 42,500 of taxable profit if turnover and ownership conditions are met. Larger taxpayers may also face a 3.3% social contribution calculated on the corporate-tax bill once it exceeds EUR 763,000.","Very large groups can face an exceptional contribution based on high French turnover thresholds under recent finance laws, and multinationals above the EUR 750 million GloBE threshold can face France’s 15% domestic minimum top-up tax. Day-to-day operating companies still also deal with VAT, payroll, local business taxes and withholding taxes.",{},"France corporate tax guide for founders and companies. See the 25% standard rate, 15% SME band, social contribution, IP Box and Pillar Two notes.","France corporate tax: rates, SME band and company rules (2026)",[1384,1385,1386,1387,1388,1389,1390],{"title":158,"slug":250,"icon":251},{"title":101,"slug":253,"icon":254},{"title":256,"slug":257,"icon":258},{"title":98,"slug":260,"icon":261},{"title":266,"slug":267,"icon":268},{"title":104,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Ffrance\u002Fcorporate-tax",[],[],{"title":1355,"description":1362},"country\u002Ffrance\u002Fcorporate-tax",[1397,1399,1402,1406],{"label":95,"value":1221,"note":1398},"Standard CIT rate",{"label":1400,"value":519,"note":1401},"SME reduced rate","First EUR 42,500 if eligible",{"label":1403,"value":1404,"note":1405},"Social contribution on CIT","3.3%","If CIT exceeds EUR 763,000",{"label":1307,"value":1308,"note":1407},"Plus advances for most companies",[],[],[1411,1414,1416,1417,1419],{"label":1412,"value":1221,"badge":1413},"Standard corporate tax","Headline",{"label":1400,"value":1415},"15% on first EUR 42,500",{"label":1403,"value":1404},{"label":1418,"value":396},"IP Box reduced rate",{"label":1420,"value":519},"QDMTT \u002F Pillar Two",[],[1423,1424,1425,1426],"A 25% headline rate is only the start. Payroll social security, VAT, local taxes, interest-deduction limits and transfer pricing can move the effective burden more than a small rate difference.","The SME 15% band is limited to the first EUR 42,500 and only applies if ownership and turnover tests are met. It is not a general small-business 15% rate on all profits.","Large companies can face additional contributions and Pillar Two top-up tax. Model group turnover carefully before assuming the ordinary 25% rate is the whole answer.","Distributions to shareholders are a separate layer. Resident individuals often face the 31.4% PFU on dividends, while non-resident withholding depends on status and treaty relief.","g6XUnNWh9wQ2VKbPWh6LwE7CmqOpzgFR11UCPOYjoSU",{"id":1429,"title":1430,"bestFor":1431,"body":1433,"country":44,"countryFacts":1440,"countrySlug":45,"description":1437,"excerpt":46,"extension":47,"faqs":1441,"flag":68,"heroImage":46,"howItWorks":1451,"lastUpdated":1195,"meta":1455,"metaDescription":1456,"metaTitle":1457,"navigation":74,"otherTaxes":1458,"pageType":370,"path":1466,"relatedFormations":1467,"relatedGuides":1468,"seo":1469,"stem":1470,"summaryCards":1471,"taxBracketSections":1486,"taxBrackets":1487,"taxRates":1488,"taxSlug":260,"taxType":98,"visas":1507,"watchOut":1508,"__hash__":1513},"taxes\u002Fcountry\u002Ffrance\u002Fcapital-gains-tax.md","Capital gains tax in France",[115,1432,895,325,611],"Crypto holders",{"type":17,"value":1434,"toc":1438},[1435],[20,1436,1437],{},"France splits capital gains into two practical worlds: a flat tax on most securities and a holding-period regime for real estate. Once you know which asset class you are dealing with, the rate, the social levies and any taper or exemption become much easier to map.",{"title":39,"searchDepth":40,"depth":40,"links":1439},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":228,"fatfStatus":229},[1442,1445,1448],{"question":1443,"answer":1444},"Does France tax capital gains?","Yes. Securities gains are usually taxed at the 31.4% PFU from 2026, while real-estate gains follow a separate 19% income-tax regime plus social levies.",{"question":1446,"answer":1447},"Are crypto gains taxed in France?","Often yes for private disposals under the flat-tax style framework, unless a different regime or professional recharacterisation applies. Check the exact asset, frequency of trading and filing position.",{"question":1449,"answer":1450},"Are stock market gains taxed in France?","Yes for most resident investors. The default is the PFU, with a progressive-scale election available when that produces a better result.",[1452,1453,1454],"Most capital gains on shares, funds and similar securities earned by French residents fall under the prélèvement forfaitaire unique. From 2026 the standard combined PFU is 31.4%, made up of 12.8% income tax and 18.6% social levies. Taxpayers may elect the progressive income-tax scale instead if that produces a lower overall bill.","Real estate is different. Taxable property gains are generally subject to 19% income tax plus social levies, with separate holding-period allowances that can fully exempt the income-tax portion after 22 years and the social-levy portion after 30 years. A principal residence is usually exempt.","Crypto and other digital assets are commonly taxed under the securities-style PFU framework for private individuals when they produce taxable disposal gains, though professional trading can be recharacterised. Exit tax can also catch unrealised gains when a resident leaves France with large shareholdings.",{},"France capital gains tax guide for investors. See the 31.4% PFU on securities, property CGT rules, principal-residence exemption and 2026 social-levy changes.","France capital gains tax: shares, property and crypto (2026)",[1459,1460,1461,1462,1463,1464,1465],{"title":158,"slug":250,"icon":251},{"title":101,"slug":253,"icon":254},{"title":256,"slug":257,"icon":258},{"title":95,"slug":263,"icon":264},{"title":266,"slug":267,"icon":268},{"title":104,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Ffrance\u002Fcapital-gains-tax",[],[],{"title":1430,"description":1437},"country\u002Ffrance\u002Fcapital-gains-tax",[1472,1475,1479,1482],{"label":1473,"value":1224,"note":1474},"Securities gains tax","Standard PFU from 2026",{"label":1476,"value":1477,"note":1478},"Property gains tax","19% + social levies","Holding-period taper applies",{"label":1480,"value":297,"note":1481},"Principal residence","Qualifying main home usually exempt",{"label":1483,"value":1484,"note":1485},"Progressive option","Available","Can elect IR scale instead of PFU",[],[],[1489,1492,1495,1498,1501,1504],{"label":1490,"value":1224,"badge":1491},"Securities PFU",2026,{"label":1493,"value":1494},"PFU income-tax component","12.8%",{"label":1496,"value":1497},"PFU social levies","18.6%",{"label":1499,"value":1500},"Real-estate income tax","19%",{"label":1502,"value":1503},"Full property IR exemption","22 years",{"label":1505,"value":1506},"Full property social exemption","30 years",[],[1509,1510,1511,1512],"The PFU default is not always best. Households with lower marginal brackets sometimes prefer the progressive election, especially where older shareholding allowances still matter.","Property is not taxed like listed shares. The 19% real-estate rate, social levies, surtax on large gains and 22\u002F30-year tapers all need a separate calculation.","Leaving France can trigger exit tax on unrealised gains when shareholdings cross the value or ownership thresholds, with deferral possible only in qualifying cases.","Foreign withholding tax, PEA wrappers and professional-versus-private characterisation can change the final answer even when the headline rate looks simple.","l-Loxvuz5BmhksDHoNBVL1ICctAPbJwjxEwjjig5gnw",{"id":1515,"title":1516,"bestFor":1517,"body":1520,"country":44,"countryFacts":1527,"countrySlug":45,"description":1524,"excerpt":46,"extension":47,"faqs":1528,"flag":68,"heroImage":46,"howItWorks":1538,"lastUpdated":1195,"meta":1542,"metaDescription":1543,"metaTitle":1544,"navigation":74,"otherTaxes":1545,"pageType":370,"path":1553,"relatedFormations":1554,"relatedGuides":1555,"seo":1556,"stem":1557,"summaryCards":1558,"taxBracketSections":1570,"taxBrackets":1571,"taxRates":1572,"taxSlug":267,"taxType":266,"visas":1585,"watchOut":1586,"__hash__":1591},"taxes\u002Fcountry\u002Ffrance\u002Fdividend-tax.md","Dividend tax in France",[115,1518,472,325,1519],"Shareholders","Cross-border investors",{"type":17,"value":1521,"toc":1525},[1522],[20,1523,1524],{},"France’s dividend system is built around a flat tax for residents and withholding for many non-residents. The headline number is useful, but the better question is whether PFU, progressive election or treaty relief produces the lowest all-in result for your facts.",{"title":39,"searchDepth":40,"depth":40,"links":1526},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":228,"fatfStatus":229},[1529,1532,1535],{"question":1530,"answer":1531},"Does France tax dividends?","Yes. Resident individuals usually face the 31.4% PFU from 2026 unless they elect progressive taxation. Non-residents face domestic withholding that may be reduced by treaty.",{"question":1533,"answer":1534},"Does France have dividend withholding tax?","Yes for many cross-border payments. Domestic law commonly withholds 12.8% for non-resident individuals, with different rates or exemptions for companies and treaty claimants.",{"question":1536,"answer":1537},"Are foreign dividends taxed in France?","Often yes if you are a French tax resident. The French flat tax or progressive option, foreign withholding tax and treaty relief all need to be checked together.",[1539,1540,1541],"French-resident individuals usually pay the prélèvement forfaitaire unique on taxable dividends. From 2026 the combined default is 31.4%: 12.8% income tax and 18.6% social levies. You can elect progressive income tax instead, often with a 40% allowance on qualifying dividends when that route is chosen.","Domestic payments to non-resident individuals are generally subject to 12.8% withholding tax. Corporate non-resident recipients often face a higher domestic rate, commonly 25%, unless an EU parent-subsidiary exemption or a treaty reduces or eliminates the tax.","Corporate shareholders can also benefit from participation-exemption style rules on qualifying holdings, so the shareholder result depends heavily on whether the recipient is an individual, a company, a resident or a non-resident.",{},"France dividend tax guide for investors and shareholders. See the 31.4% PFU for residents, progressive election, 12.8% non-resident withholding and treaty notes.","France dividend tax: PFU rate, withholding and allowances (2026)",[1546,1547,1548,1549,1550,1551,1552],{"title":158,"slug":250,"icon":251},{"title":101,"slug":253,"icon":254},{"title":256,"slug":257,"icon":258},{"title":98,"slug":260,"icon":261},{"title":95,"slug":263,"icon":264},{"title":104,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Ffrance\u002Fdividend-tax",[],[],{"title":1516,"description":1524},"country\u002Ffrance\u002Fdividend-tax",[1559,1561,1564,1567],{"label":1560,"value":1224,"note":1474},"Resident dividend tax",{"label":1562,"value":1494,"note":1563},"Income-tax component","Flat IR portion of PFU",{"label":1565,"value":1497,"note":1566},"Social levies","Part of the 2026 PFU total",{"label":1568,"value":1494,"note":1569},"Non-resident individual WHT","Domestic rate; treaties can reduce",[],[],[1573,1575,1577,1578,1579,1582],{"label":1574,"value":1224,"badge":1491},"Resident PFU total",{"label":1576,"value":1494},"PFU income tax",{"label":1496,"value":1497},{"label":1568,"value":1494},{"label":1580,"value":1581},"Progressive election","Optional",{"label":1583,"value":1584},"Common dividend allowance on progressive route","40%",[],[1587,1588,1589,1590],"The company-level corporate tax and the shareholder-level dividend tax are separate. A French company can pay 25% first, then the shareholder can still face PFU or withholding on the distribution.","Electing the progressive scale can help lower-bracket households, but social levies and the loss of PFU simplicity still need modelling every year.","Treaty residence, beneficial ownership and non-cooperative jurisdiction rules can change non-resident withholding dramatically.","Foreign dividends received by French residents can still be taxable in France, with foreign tax credit or treaty relief as a second step.","-wfm1Cv6Xjz7VixJp_BtWYvT1463bVuy2Jbh6-sOFvg",{"id":1593,"title":1594,"bestFor":1595,"body":1596,"country":44,"countryFacts":1603,"countrySlug":45,"description":1600,"excerpt":46,"extension":47,"faqs":1604,"flag":68,"heroImage":46,"howItWorks":1613,"lastUpdated":1195,"meta":1617,"metaDescription":1618,"metaTitle":1619,"navigation":74,"otherTaxes":1620,"pageType":370,"path":1628,"relatedFormations":1629,"relatedGuides":1630,"seo":1631,"stem":1632,"summaryCards":1633,"taxBracketSections":1648,"taxBrackets":1649,"taxRates":1669,"taxSlug":253,"taxType":101,"visas":1681,"watchOut":1682,"__hash__":1687},"taxes\u002Fcountry\u002Ffrance\u002Fwealth-tax.md","Wealth tax in France",[115,895,611,325,116],{"type":17,"value":1597,"toc":1601},[1598],[20,1599,1600],{},"France’s wealth story is easy to oversimplify. There is no broad annual tax on all net worth, but property-heavy households can still face IFI every year once real-estate wealth crosses the statutory threshold.",{"title":39,"searchDepth":40,"depth":40,"links":1602},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":228,"fatfStatus":229},[1605,1607,1610],{"question":1186,"answer":1606},"France does not currently levy a general net wealth tax on all assets. It does levy IFI, an annual real-estate wealth tax above EUR 1.3 million of net taxable non-professional real estate.",{"question":1608,"answer":1609},"Are shares and crypto taxed as wealth in France?","Not under a general wealth tax. Ordinary financial assets are outside IFI, although they can still be taxed through income tax, PFU, capital gains rules or inheritance tax.",{"question":1611,"answer":1612},"Who pays IFI in France?","Households whose net taxable non-professional real-estate wealth exceeds EUR 1.3 million on 1 January. Residents generally count worldwide real estate; non-residents generally count French real estate only.",[1614,1615,1616],"France replaced the old broad wealth tax (ISF) with the impôt sur la fortune immobilière (IFI). In 2026, households are in scope when the net taxable value of non-professional real estate exceeds EUR 1.3 million on 1 January.","Once the threshold is crossed, the progressive scale starts from EUR 800,000 of net taxable real-estate wealth and rises from 0.5% to 1.5% above EUR 10 million. Financial assets such as ordinary bank cash, listed shares and many business interests are outside IFI unless they are real-estate rich in a way that brings them back into the real-estate base.","French tax residents are generally assessed on worldwide non-professional real estate, subject to treaty rules. Non-residents are generally assessed only on French real estate. Qualifying debts can reduce the base, and temporary arrival exemptions can shelter non-French real estate for some new residents.",{},"France wealth tax guide. See the IFI real-estate wealth tax threshold of EUR 1.3 million, progressive 0.5%–1.5% rates and what is still outside the tax base.","France wealth tax: IFI rates, threshold and 2026 status",[1621,1622,1623,1624,1625,1626,1627],{"title":158,"slug":250,"icon":251},{"title":256,"slug":257,"icon":258},{"title":98,"slug":260,"icon":261},{"title":95,"slug":263,"icon":264},{"title":266,"slug":267,"icon":268},{"title":104,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Ffrance\u002Fwealth-tax",[],[],{"title":1594,"description":1600},"country\u002Ffrance\u002Fwealth-tax",[1634,1637,1641,1645],{"label":1635,"value":297,"note":1636},"General wealth tax","No broad ISF-style tax on all assets",{"label":1638,"value":1639,"note":1640},"Real-estate wealth tax (IFI)","0.5% - 1.5%","Progressive scale above entry threshold",{"label":1642,"value":1643,"note":1644},"IFI entry threshold","EUR 1.3 million","Net taxable real estate at 1 January",{"label":1646,"value":1308,"note":1647},"Annual IFI return","Filed with income-tax process when due",[],[1650,1653,1657,1660,1663,1666],{"band":1651,"rate":297,"note":1652},"Up to EUR 800,000","Scale starts here only if IFI threshold is met",{"band":1654,"rate":1655,"note":1656},"EUR 800,001 to EUR 1,300,000","0.50%","First taxable IFI band",{"band":1658,"rate":1659},"EUR 1,300,001 to EUR 2,570,000","0.70%",{"band":1661,"rate":1662},"EUR 2,570,001 to EUR 5,000,000","1.00%",{"band":1664,"rate":1665},"EUR 5,000,001 to EUR 10,000,000","1.25%",{"band":1667,"rate":1668},"Above EUR 10,000,000","1.50%",[1670,1673,1676,1677,1678,1679,1680],{"label":1671,"value":297,"badge":1672},"General net wealth tax","No broad tax",{"label":1674,"value":1675},"IFI threshold","EUR 1,300,000",{"label":1654,"value":1655},{"label":1658,"value":1659},{"label":1661,"value":1662},{"label":1664,"value":1665},{"label":1667,"value":1668},[],[1683,1684,1685,1686],"No general wealth tax does not mean France is light on asset ownership. Property tax, housing tax on secondary homes, transaction taxes, IFI and inheritance tax still matter.","The EUR 1.3 million figure is an entry threshold. Once you are in, the calculation can reach back to EUR 800,000 of net taxable real-estate wealth.","Real-estate companies, SCIs and indirect holdings can still fall into the IFI base when the underlying asset is non-professional real estate.","New residents sometimes benefit from temporary non-French real-estate exemptions, but French property remains exposed and the conditions are technical.","jwkAf6Oe3WXaE3LMlh75sN-T8WCwVqRQeW7v0V8HIAY",{"id":1689,"title":1690,"bestFor":1691,"body":1692,"country":44,"countryFacts":1699,"countrySlug":45,"description":1696,"excerpt":46,"extension":47,"faqs":1700,"flag":68,"heroImage":46,"howItWorks":1710,"lastUpdated":1195,"meta":1714,"metaDescription":1715,"metaTitle":1716,"navigation":74,"otherTaxes":1717,"pageType":370,"path":1725,"relatedFormations":1726,"relatedGuides":1727,"seo":1728,"stem":1729,"summaryCards":1730,"taxBracketSections":1744,"taxBrackets":1745,"taxRates":1762,"taxSlug":257,"taxType":256,"visas":1776,"watchOut":1777,"__hash__":1782},"taxes\u002Fcountry\u002Ffrance\u002Finheritance-tax.md","Inheritance tax in France",[1030,116,115,895,611],{"type":17,"value":1693,"toc":1697},[1694],[20,1695,1696],{},"France’s succession tax is relationship-driven. Spouses are usually protected, children receive a meaningful allowance, and distant or unrelated heirs can face very high rates once the small residual allowance is used up.",{"title":39,"searchDepth":40,"depth":40,"links":1698},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":228,"fatfStatus":229},[1701,1704,1707],{"question":1702,"answer":1703},"Does France have inheritance tax?","Yes. France levies inheritance and gift tax with rates and allowances that depend on the relationship between the parties and the taxable share received.",{"question":1705,"answer":1706},"Do spouses pay inheritance tax in France?","Surviving spouses and PACS partners are generally exempt from French inheritance tax.",{"question":1708,"answer":1709},"What is the inheritance tax allowance for children in France?","Children commonly benefit from a EUR 100,000 personal allowance per parent before progressive rates of 5% to 45% apply to the remaining share.",[1711,1712,1713],"France taxes inheritances and lifetime gifts at the beneficiary level. The rate and allowance depend on the family relationship, the taxable share received and whether special reliefs apply. Surviving spouses and PACS partners are generally exempt from inheritance tax.","If the deceased or donor is a French tax resident, worldwide assets can fall into French succession or gift tax. If neither side is resident, French-situs assets such as French real estate can still be taxed. A French-resident beneficiary who has lived in France for at least six of the last ten years can also bring foreign assets into scope in some cases.","Direct-line heirs such as children usually receive a EUR 100,000 personal allowance, then pay progressive rates from 5% to 45%. Brothers and sisters, nephews and nieces and unrelated beneficiaries face higher rates and much smaller allowances.",{},"France inheritance tax guide with spouse exemption, EUR 100,000 child allowance, progressive direct-line rates, gift tax notes and cross-border scope.","France inheritance tax: allowances, rates and gift tax (2026)",[1718,1719,1720,1721,1722,1723,1724],{"title":158,"slug":250,"icon":251},{"title":101,"slug":253,"icon":254},{"title":98,"slug":260,"icon":261},{"title":95,"slug":263,"icon":264},{"title":266,"slug":267,"icon":268},{"title":104,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Ffrance\u002Finheritance-tax",[],[],{"title":1690,"description":1696},"country\u002Ffrance\u002Finheritance-tax",[1731,1733,1736,1740],{"label":256,"value":1238,"note":1732},"Depends on relationship and share",{"label":1734,"value":297,"note":1735},"Spouse \u002F PACS partner","Generally exempt",{"label":1737,"value":1738,"note":1739},"Child allowance","EUR 100,000","Per parent, refreshed for gifts over time",{"label":1741,"value":1742,"note":1743},"Unrelated beneficiary","60%","After a small allowance",[],[1746,1750,1752,1754,1756,1758,1760],{"band":1747,"rate":1748,"note":1749},"Direct line up to EUR 8,072","5%","After personal allowance",{"band":1751,"rate":396},"EUR 8,073 to EUR 12,109",{"band":1753,"rate":519},"EUR 12,110 to EUR 15,932",{"band":1755,"rate":1230},"EUR 15,933 to EUR 552,324",{"band":1757,"rate":1321},"EUR 552,325 to EUR 902,838",{"band":1759,"rate":1584},"EUR 902,839 to EUR 1,805,677",{"band":1761,"rate":1300},"Above EUR 1,805,677",[1763,1766,1769,1770,1773],{"label":1734,"value":1764,"badge":1765},"Exempt","Common case",{"label":1767,"value":1768},"Children \u002F parents","5% - 45%",{"label":1737,"value":1738},{"label":1771,"value":1772},"Siblings","35% \u002F 45%",{"label":1774,"value":1775},"Distant relatives \u002F unrelated","55% \u002F 60%",[],[1778,1779,1780,1781],"France can tax more than local real estate when residence tests are met. Cross-border estates often need both French rules and any inheritance treaty reviewed together.","Gift allowances can refresh over time, commonly on a rolling multi-year cycle for many direct-line gifts, so lifetime planning and death planning interact.","Unrelated beneficiaries and more distant relatives can face 55% or 60% rates after only small allowances, which is why relationship and ownership structure matter early.","Notarial process, forced-heirship concepts and valuation rules can affect the practical result as much as the headline percentage.","SN79h0MGZpTGbg7r6erYEKoErOKlptOeA7f7rpimuzQ",1788594215092]