Individual - Foreign tax relief and tax treaties

Last reviewed - 06 September 2023

Foreign tax relief

Unless specifically excluded by a treaty, foreign-source income is taxable in France. Residents are entitled to tax credits for WHT paid on certain types of income from other tax treaty countries. Foreign-source income exempt from French tax by virtue of a tax treaty is, nevertheless, added to income taxable in France either to determine the French tax rate applicable to income taxable in France (exemption with progression) or to calculate gross French tax liability, from which tax paid abroad is deducted (tax credit system), depending on the applicable tax treaty.

Tax treaties

Countries with which France has double taxation agreements (DTAs) are listed below:

Albania Congo, Republic of Jamaica Mongolia Slovakia
Algeria Croatia Japan Montenegro Slovenia
Andorra Cyprus Jordan Morocco South Africa
Argentina Czech Republic Kazakhstan Namibia Spain
Armenia Ecuador Kenya Netherlands Sri Lanka
Australia Egypt Korea, Republic of New Caledonia St Martin, St Pierre and Miquelon
Austria Estonia Kosovo New Zealand Sweden
Azerbaijan Ethiopia Kuwait Niger Switzerland
Bahrain Finland Kyrgyzstan Nigeria Syria
Bangladesh Gabon Latvia Norway Taiwan
Belarus Georgia Lebanon Oman Thailand
Belgium Germany Libya Pakistan Togo
Benin Ghana Lithuania Panama Trinidad and Tobago
Bolivia Greece Luxembourg Philippines Tunisia
Bosnia and Herzegovina Guinea Macedonia Poland Turkey
Botswana Hong-Kong Madagascar Polynesia, French Turkmenistan
Brazil Hungary Malawi Portugal Ukraine
Bulgaria Iceland Malaysia Qatar United Arab Emirates
Burkina Faso India Mali Quebec United Kingdom
Cameroon Indonesia Malta Romania United States
Canada Iran Mauritania Russian Federation  Uzbekistan
Central African Republic Ireland, Republic of Mauritius Saudi Arabia Venezuela
Chile Israel Mayotte Senegal Vietnam
China Italy Mexico Serbia Zambia
Colombia Ivory Coast Monaco Singapore Zimbabwe

France has signed two new DTTs in 2022, one with Denmark and the other one with Moldova.

However, these agreements have been signed but are not yet ratified by the parliaments of the states concerned (nor France). Therefore, these agreements have not entered into force, and their provisions are not yet applicable.