France

Individual - Foreign tax relief and tax treaties

Last reviewed - 22 November 2019

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