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Individual - Foreign tax relief and tax treaties
Last reviewed - 24 April 2026Foreign tax relief
Unless specifically excluded by a treaty, foreign-source income is taxable in France. Residents are entitled to tax credits for whithholding tax (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 tax treaties (DTTs) 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 |
DTTs signed by France with Belgium (9 November 2021), Finland (4 April 2023), Rwanda (22 June 2023) and Cyprus (11 December 2023) are not ratified yet. Therefore, these agreements have not entered into force, and their provisions are not yet applicable. The amendment to the French Swedish (29 October 2023) is also to be ratified and is not applicable yet.
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