How are non-residents for tax purposes taxed in France?

A non-resident for tax purposes is taxed in France only on income from French sources that is taxable in France, subject to applicable tax treaties. 

Who is affected?

A foreign national is considered a non-resident for tax purposes if they do not meet the criteria for tax residence in France.

In this case, only their income from French sources is taxable in France, unless otherwise stipulated in a tax treaty. 

What constitutes income from French sources? 

Income from French sources includes the following: 

• Salaries and wages related to work carried out in France. 
• Certain pensions and retirement benefits. 
• Rental income from properties located in France. 
• Dividends, interest and capital gains from French sources. 

The specific withholding tax

Unless otherwise stipulated by a tax treaty, the salaries of non-residents for tax purposes are subject to a specific withholding tax.

When the same income is liable to be taxed in both France and another country, international tax treaties concluded by France provide for mechanisms to avoid double taxation. 

How is double taxation eliminated? 

Depending on the applicable treaty and the nature of the income, this double taxation is eliminated primarily through one of the following two mechanisms:

• Tax credit: The income is taxed in the source country – for example, France – and then the country of residence grants a tax credit to offset all or part of the foreign tax.
• Exclusive allocation of the right to tax: The treaty reserves the taxation of the income to a single country, generally the country of residence or the source country, with the other country waiving all taxation rights.

The applicable rules vary depending on: 

• The type of income (salaries, pensions, dividends, capital gains, etc.).
• The country concerned.
• The specific provisions of the tax treaty.

It is therefore essential to consult the applicable tax treaty between France and the country of residence to determine the correct mechanism for eliminating double taxation applicable to each situation. 

Non-residents for tax purposes who receive remuneration for a professional activity are subject to withholding tax based on a progressive scale, updated annually.

Withholding tax – 2026 rates on 2025 income – Mainland France

Further information 

Visit the website impots.gouv.fr for more details on the taxation of non-residents for tax purposes. 

• Individuals who are not residents for tax purposes in France, but who have income from French sources, must declare it using the Cerfa form no. 2042. 
• This return must be sent to the Non-Residents’ Tax Office. 

A dedicated service assists individuals and professionals who are non-residents for tax purposes. 

• Non-Residents Tax Office (DINR)

The Non-Residents Tax Office is the department of the French tax administration dedicated to non-residents  who have interests in France.

Link : DINR

• Creating a “Public Finances” account

A non-resident for tax purposes wishing to create their personal “Public Finances” account must do so online on the impots.gouv.fr website.

Link : Creating a personnal account